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All Journal e-Journal Ekonomi Bisnis dan Akuntansi INFERENSI The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Syntax Literate : Jurnal Ilmiah Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat
Nining Ika Wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Jember, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Narsisme Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Sustainability Reporting PT. Kaltim Prima Coal Dan PT. Perkebunan Nusantara XIII (Persero) Sakina, Diajeng Ade; Wahyuni, Nining Ika
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

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Abstract

Sustainability reporting is one of accountability form of the company in the disclosure of organizational performance that includes economic reports, social, and enviromental. The existence of narrative text in the sustainability reporting gives the company an opportunity to affect the stakeholders by the way to manipulate sentences are used. The purpose of this research was to analize the structure of sustainability reporting and to investigate whether there was a use of language narcisism on the report or not . This research was conducted in qualitative research methods by using semiotic ananlysis. The data analized were sustainability reporting on one of mining and plantation company. The result of this research showed that the structure of sustainability reporting on both companies (PT. Katim Prima Coal dan PT. Perkebunan Nusantara XIII) had a lot similarities although both of them have  different characetrisitics. In addition, this research also showed that there was language narcicism that can be classified as the comapny’s efforts in forming positive images, avoiding negative images and obtaining legitimation from the stakeholders.
PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim) Wahyuni, Nining Ika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence. This research hypothesized that income smoothing based real activities manipulation has positive effect to the earning persistence. This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning management is measured by summing the standardized of the three proxies. The numbers of companies that serve as a sample according to the criteria is consist of 63 in research period from 2004 to 2008. From this number, samples which are included into income smoothing criteria based on Eckel Model consist of 26 firms. Data were collected with purposive sampling method. The hypothesis was tested with regression. This research failed to support the hypothesis. Further, the result shows that income smoothing via real earning manipulation negatively affect the earning persistence. Keywords: Real Earning Management, Income Smoothing, Earning Persistence.
DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA Wahyuni, Nining Ika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesias accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet. The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market. Keyword: accounting education, IFRS
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI) Wahyuni, Nining Ika; Wardayati, Siti Maria; Hariza, Ja’far Aziz
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.
DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA Wahyuni, Nining Ika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 2 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

By analyzing the quarterly financial report, this research aims to provide empirical evidence about the timing of earnings management activities based riels (activities-based real earnings management) and profits related to alignment and the persistence of profits. Hypothesis are: (1) riels earnings management more done in the fourth quarter, (2) flattening profits through earnings management riel a positive impact on the persistence of earnings and (3) companies that allegedly made a profit through the manipulation of leveling riel activity has the persistence of profit higher in the fourth quarter than in any other quarter. This study tested three earnings management proxy riel operating cash flow is abnormal, abnormal discretionary expenses, and abnormal production boarding. Riel profit management is calculated by summing the three standardized proxy. The number of companies that serve as a sample according to the criteria is a company with 63 research period from 2004 to 2008. Of this amount, the company entered into a profit-based criteria grader Eckel model is as much as 26 companies. The collection of data with purposive sampling method. Testing the first and third hypothesis was tested with different test or indendent sample t-test while the second hypothesis was tested with regression. The first hypothesis test results showed that the average abnormal operating cash flow, abnormal discretionary expenses, and lodging in the abnormal production of the fourth quarter is statistically greater than in any other quarter. Standardize the amount of the three proxy in the fourth quarter is also statistically greater than in any other quarter. This study failed to support the second hypothesis which states that the flattening of profit through the manipulation of positive affect riel activity against the persistence of profits. In contrast, this study proves that the act of leveling a profit through the manipulation of riels activities negatively affect the persistence of profits. The third hypothesis test results show that the average difference between the persistence of profits in the fourth quarter with the other quarter was not statistically significant. So that it can be said that there is no difference in the persistence of profits in the fourth quarter with another quarter. Keywords: Activities-Based Real Earnings Management, Quarterly Financial Report.
MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER Roziq, Ahmad; Hisamuddin, Nur; Wahyuni, Nining Ika; Purnamawati, Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12, No 2 (2014)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory   yang  akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha  tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti  Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah.   Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syariah
PENGARUH LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang listed di Bursa Efek Indonesia) Dhira, Nindi Septia One; Wulandari, Novi; Wahyuni, Nining Ika
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
Publisher : Universitas Jember

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Abstract

This study aimed to analyze the effect of Net Income, Cash Flow from Operations, and The Size Of The Company To Dividend Policy of manufacturing company listed in Indonesia Stock Exchange (IDX ). Data used in this study is a secondary data from annual financial reports of thirtyseven companies during the four years from 2006-2009. The independent variables are Net Income , Operating Cash Flow, and The Size Of The Company, while the dependent variable is Dividend Policy proxied by the dividend yield. Samples of this research determined using purposive sampling method. To analyze the effect of independent variables to dependent variable, the reseachers use regretion analysis. The test results shows that The Net Income, Operating Cash Flow, And The Size Of The Company Partially Influence The Dividend Policy.
PENGEMBANGAN MODEL REDUKSI RESIKO DAN KALASI KINERJA PEMBIAYAAN MUDHARABAH PADA LEMBAGA KEUANGAN MIKRO SYARI’AH Siti Maria Wardayati; Nining Ika Wahyuni; Nur Hisamuddin
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 8, No 2 (2014)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v8i2.331-350

Abstract

The development of Islamic financial institutions in Indonesia is very fast eventhough it is a new institution that all products are new in this Muslim-majoritycountry. This study will test the competence variables account syariah officer andrisk of financing in relation to the financing is affecting performance, and will alsotest the variable business ethics and information asymmetry in relation to risk andfinancial performance. Sample of this research is Islamic Microfinance Institutionsin Jember and Bondowoso with respondent managers and leaders Sharia Microfinance Institutions using primary data obtained through questionnaires. This studyused a quantitative approach and the data processing using Partial Least Square(PLS). Final output of this research is the development of arisk reduction model offinancing is an attempte scalation of financing performance.
Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang) Kresna Syukma Taruna; Nining Ika Wahyuni; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11069

Abstract

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI Beni Nurochman; Nining Ika Wahyuni; Alwan Sri Kustono
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11148

Abstract

PT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accounting
Co-Authors Ahmad Roziq Alfi Arif Alwan Sri Kustono Arif Hidayatullah Bayu Aprillianto Beni Nurochman Bunga Maharani Dewi Ayu P Diajeng Ade Sakina Eko sasongko Putra Eza Gusti Anugerah Imam Mas'ud Indah Purnamawati Indah Purnamawati Intan Nurul Awwaliyah Isti Fadah Ja’far Aziz Hariza, Ja’far Aziz Jamhari Jamhari Ja’far Aziz Hariza Kresna Syukma Taruna Marieta Julianti Markus Apriono Mentari Candrasari Muhammad Miqdad Nindi Septia One Dhira Nindi Septia One Dhira, Nindi Septia One Novi Wulandari Nur Hisamuddin Prastiwi Puspa Ningrum Roekhudin, Roekhudin Septarina Prita Dania Sofianti Siti Maria Wardayati Sudarno Sudarno Suwargono, Eko Taufik Kurrohman Tia Ardianty Aulia Wasito Wasito Wilantari, Regina Niken Yehezkiel Geoffrey Zaki Baridwan