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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi & Keuangan Islam AFEBI Accounting Review AFEBI Management and Business Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia
Shauki, Elvia Rosantina
Fakultas Ekonomi Dan Bisnis Universitas Indonesia, Depok
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Peran Masyarakat dalam Pengawasan Dana Desa Rachma Aprilia; Elvia Rosantina Shauki
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 1 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.174 KB) | DOI: 10.33105/itrev.v5i1.172

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi peran masyarakat dalam pengawasan Dana Desa di Desa Jeungjing Kecamatan Cisoka Kabupaten Tangerang. Jumlah dana yang dianggarkan bagi Dana Desa dalam APBN 2017 mencapai Rp60 triliun, meningkat hampir 300% dibandingkan anggaran Dana Desa tahun 2015. Namun hasil pantauan ICW terhadap kasus korupsi desa selama tahun 2015-2017 menunjukkan tren peningkatan setiap tahunnya. Desa Jeungjing merupakan salah satu desa tertinggal di Kabupaten Tangerang yang mengalami kasus keterlambatan penyampaian laporan pertanggungjawaban Dana Desa Tahap 1 Tahun 2017. Permasalahan dalam pengawasan masyarakat di Desa Jeungjing dianalisis menggunakan teori akuntabilitas yang memandang suatu mekanisme akuntabilitas sebagai interaksi antara aktor yang bertanggung jawab dan forum yang bertanggung jawab. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus terhadap multiple unit analysis meliputi masyarakat desa, perangkat desa dan lembaga pengawas. Hasil penelitian menunjukkan bahwa pengawasan masyarakat Desa Jeungjing terhadap Dana Desa masih belum optimal disebabkan oleh karena tingkat pemahaman dan kepedulian masyarakat yang masih rendah serta akses informasi yang belum memadai. Sebagai konsekuensinya, diskusi yang terjadi antara dua pihak (aktor akuntabel dan forum akuntabel) serta konsekuensi yang muncul menjadi minimum adanya.
THE IMPACT OF STUDENT PERCEPTIONS AND EXPECTATIONS ON STUDENT’S RESULTS: AN EMPIRICAL STUDY IN TEACHING THE INTRODUCTORY ACCOUNTING COURSE IN THE UNIVERSITY OF INDONESIA Shauki, Elvia R.; Setyaningrum, Dyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

This study analyses the impact o f student perceptions and expectations in teaching introductory accounting course, lecturer performance index (based on stu­ dent evaluation teaching score), pre-requisite results, high school origin and status o f the kigh school fo r the final results in taking the Introductory Accounting course taught in the second semester (Pengantar Akuntansi 2 or PA2) differentiated be­ tween student gender and major o f study. The aim behind this study is to get feed­ back in order to improve teaching in PA 2. With factor analysis, results indicate that there are five dominant factors that were retained fo r the purpose in determining student results o f PA2 (expectations, topics, preparation, ethical issues and level o f difficulties o f the course). To date, there has not been a study on the impact o f student perceptions and expectations to student ’s final results. Different level ofperception and expectations, results o f PA 1 and lecturer performance index significantly influence the results o f PA2. Male students who expect that the subject will be difficult have less perfor­ mance rather than those who expect the contrary. Male students who have high expectations that PA2 course will be useful and challenging have greater chance to pass the course successfully.
MOTIF DAN KENDALA BANK MELAKUKAN IMPLEMENTASI DINI PSAK NO. 71 TERHADAP CKPN KREDIT (MOTIVE AND OBSTACLE BANK AS EARLY ADOPTERS OF PSAK NO. 71 FOR ALLOWANCE FOR IMPAIRMENT LOSSES (CKPN) OF LOAN) Rizal, Arya Prabu; Shauki, Elvia R.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

PSAK No. 71 convergence of IFRS 9 which will become effective on January 1, 2020, where early implementation is permitted. The complexity of this standard has caused several Banks not to carry out the impact assessment stage according to the OJK roadmap. However, there were Banks that had implemented before PSAK No. 71 effective (early adopters). This study applies a case study as its research strategy were content, thematic, and constant compara­tive analyses were used in analysing data collected from questionnaire and semi-structured interviews. This study found that several early adopters are Banks that are owned by the government, foreign, and joint venture banks. Besides, the author found that the motive in making the decisions to adopt/ not to adopt PSAK No. 71 is dominated by normative isomor­phism as the pressures or demands being professional and considered right. This study also found that there are differences (heteregoneity) in the behavior of the actors and institutions in each bank that were influenced by multiple logics (i.e., rules as regulatory logics, and profit being the banking logics). This is done by the actors to maintain both logics by com­bining the two and looking at the external and internal factors of the institution.
Social Responsibility of Commercial and Non-Commercial Radio in Facing the Challenges of Technology Disruption and Covid-19 Pandemic: Applications of Social Responsibility Theory Gunawan Sapto Nugroho; Elvia Rosantina Shauki
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6134

Abstract

This study is intended to find out how the influence of technological disruption and the COVID-19 pandemic on the implementation of programs and activities related to the achievement of a sustainable social activity strategy on 3 (three) types of radio, namely RRI, An-Nasihah Radio, and Gamasi Radio, and to find out how the strategy implemented by the three types of radio in the midst of the era of technological disruption and the COVID-19 pandemic. This study uses descriptive qualitative methods through semi-structured interviews which are analyzed using content, thematic, and constant comparative analysis. This research was conducted by applying the theory of Technology Disruption and the theory of Corporate Social Responsibility. The results showed that the three radios studied were affected by technological disruption and Covid-19. Each of these radios has made innovations in facing the challenges of technological disruption and COVID-19, namely making innovations in presenting broadcast programs (radio applications) via Facebook, Instagram, YouTube, websites and also applications on the Appstore and Playstore, creating a complete radio marketplace program. with prices (live), changing the work pattern of broadcasting from home, collaborating with influencers in broadcasting and presenting informative news content related to COVID-19 and utilizing social media and launching the RRI PLAY GO application. Furthermore, the results of the study showed that, of the three radios observed, Gamasi was the most active radio in carrying out its CSR activities in the form of the “Sharing Program” by making visits and entertainment to orphanages and prisons, distributing food packages for the underprivileged in around the studio and the community on the islands in the South Sulawesi region. Radio Gamasi is classified in stage 4 of CSR theory (ethical theory) considering that Radio Gamasi has carried out a program of sharing to the community.
Implementation of PSAK 71 and PSAK 74 in Minializing Failure of the Insurance Industry Monica Priski Cahya Maulidya; Elvia Rosantina Shauki
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5994

Abstract

This study aims to analyze the causes of default and PSAK 71 and PSAK 74 implementation effect on the risk of default. The analysis is carried out by using Public Interest Regulation Theory. This is qualitative research with case study method. Research data are sourced from questionnaires and interviews. Data were analysed using content, thematic, and constant comparative analysis. The results indicates that defaults can occur due to: (1) fraud, (2) underreserved, (3) weak governance, (4) poor investment management and (5) insurance product portfolio, and (6) weak regulations and supervision carried out by regulators. PSAK 71 and PSAK 74 will affect insurance companies in terms of financial reporting. and more conservatives reserving process. That way, it will indirectly affect the risk management and governance of insurance companies. PSAK 71 and PSAK 74 are in accordance with Public Interest Regulation Theory because they can indirectly reduce the risk of default.
Challenges of Implementing PSAK 72 in the Era of Technology Disruption and the COVID-19 Pandemic on Telecommunication Company Revenues Tasya Anindya Pramesti; Elvia Rosantina Shauki
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5996

Abstract

Technological disruption coupled with the COVID-19 pandemic has become both a strength and a weakness for companies with the telecommunications industry being an important industry. However, the increase in internet usage, increase in loyalty and decrease in customer dissatisfaction felt by PT Telkom Indonesia are not in line with the decrease in revenue from contracts with customers based on PSAK 72. Using triangulation research methods through interviews and questionnaires with content and thematic analysis techniques, interviews conducted with The company's PSAK PIC results that the decrease in revenue based on PSAK 72 is due to a decrease in the enterprise business line due to the impact of COVID-19, according to Rahayu's research (2020) that the implementation of PSAK 72 has no significant effect on telecommunications companies. The results of the interview resulted that the application of PSAK 72 required synergistic corporate governance to face various challenges. In addition, the increase in loyalty and decrease in customer dissatisfaction is in line with the results of the questionnaire where respondents are satisfied with the innovation and improvement of internet services compared to before the pandemic, meaning that the company is always innovating to maintain customer loyalty.
POTENSI FOOD LOSS DAN FOOD WASTE PADA UMKM: MFCA, NUDGING DAN NEUTRALIZATION THEORY Taufika Nurani Fajri; Elvia R. Shauki
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.187

Abstract

This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City where food loss and food waste dominate in landfill resulted in overload capacity. Warteg did not know about food loss and food waste ‘s potential, so it was ignored. The analysis was carried out to calculate the potential for food loss and food waste generation using material flow cost accounting (MFCA) from 6 Warteg units and using neutralization and nudge theory to see the behavior of Warung Tegal in management. Case study research strategy with observation and interview research instruments using primary data. The results showed that Warteg A produced a FLW of 10.57%, equivalent to Rp. 568,855. Warteg has not carried out optimal management of neutralization through 3 (three) neutralization techniques: denial of responsibility, denial of injury, and appear to higher loyalty. Warteg minimally mitigates food loss and food waste through nugding carried out upstream and downstream.
Analisa Krisis Legitimasi dan Pembangunan Berkelanjutan PT Pelindo Bengkulu akibat Konflik Lahan dengan Masyarakat Deasy Emalia; Elvia R Shauki
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1399

Abstract

Penelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pelindo Bengkulu akibat terjadinya konflik lahan dengan masyarakat, dengan menggunakan teori legitimasi sebagai landasan dalam membantu menganalisis dengan memberikan makna terhadap data temuan dari hasil penelitian tentang pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini menggunakan strategi penelitian studi kasus dan pendekatan penelitian kualitatif, dengan menggunakan single unit analysis yaitu PT Pelindo Bengkulu. Metode penelitian yang dilakukan pada penelitian ini menggunakan metode deskriptif kualitatif untuk membantu menggambarkan dan menjelaskan hasil temuan dari data penelitian melalui observasi, dokumentasi, dan wawancara yang kemudian akan dilakukan analisis dengan menggunakan metode analisis konten, tematik, dan constant comparative. Penelitian ini mengungkapkan pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini berhasil mengungkapkan repairing legitimacy sebagai bentuk krisis legitimasi perusahaan, dan menemukan strategi yang diadopsi perusahaan berdasarkan teori legitimasi, yaitu strategi umum “avoid overreaction/don’t panic” dan strategi legitimasi pragmatis yaitu strategi “deny”, “create monitors”. Penelitian ini berbeda dari penelitian sebelumnya karena penelitian ini dilakukan untuk melihat dari perspektif internal perusahaan dengan menggunakan data primer dan sekunder untuk mengatasi keterbatasan penelitian sebelumnya yang berasal dari media pengungkapan online seperti website perusahaan dan berita online serta melakukan observasi, dokumentasi dan wawancara langsung dengan perusahaan.
MOTIVE AND OBSTACLES IN MAKING A DECISION AS EARLY ADOPTERS OF PSAK NO. 71 FOR IMPAIRMENT PROVISION OF LOANS (STUDY CASE IN INDONESIA BANKING INDUSTRY) Arya P. Rizal; Elvia R. Shauki
AFEBI Accounting Review Vol. 3 No. 2 (2018): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i02.191

Abstract

IFRS 9 has converged into PSAK No. 71 and became effective on January 1, 2020 where early implementation is permitted. Changing in accounting standards might have caused controversy. However, there are bank in Indonesia had implemented before PSAK No. 71 effectived (early adopters). This study aims to determine the motive of early adopters of PSAK No.71, the obstacles they faced and the impact especially through loan impairment. By using study case method in Indonesia banking industry and then collect data using semi structured interviews and content analysis. DiMaggio and Powell (1983) explained that institutional theory emphasizes institutional patterns formed because the influence of policy from inside and outside the company (symbolic carriers). Therefore, the motive behind the institutions and actors (material carriers) decision to become early adopters will be revealed. In this case, we found that early adopters are mostly the bank with ownership as foreign bank and mixed bank (as subsidiary). Also, the primary motive of the bank when decide to early adopt are based on following their holding that mandatory to implement IFRS 9. This could create a good external reporting because the accounting standard between holding company and its branch or subsidiary will be similar.Keywords: Banking, Financial Instrument, Early Adopters, Institutional Theory, PSAK No. 71
DECISION-MAKING BEHAVIOR OF LOAN RESTRUCTURING BASED ON INSTITUTIONAL LOGICS: CASE STUDY BANK PERKREDITAN RAKYAT INDUSTRY IN WEST JAVA REGION Sugiarto Kasmuri; Elvia R. Shauki
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.219

Abstract

This research examines the phenomena of loan restructuring decision behavior carried out by BPRs’ actors (loan officers or loan managers) in West Java Province. It is aimed to answer the research questions: why rural banks (BPRs) as institutional fields pay less attention to loan restructuring to recover the accounting losses from the provision of problem loans. According to Otoritas Jasa Keuangan (2017), 94 out of 290 BPRs in West Java Province did not feel eager to restructure the problem loans despite having a ratio of Non-Performing Loans (NPL) more than 5% threshold. The behavior itself could be motivated by both symbolic factors and material factors as carriers for their behavior. Two prior studies conducted by Micucci and Rossi (2010), Dardac, Barbu, and Boitan (2011) examined loan restructuring based on policies and its impact on banks as institutional but did not reveal the behavioral side of the restructuring decision-making proceed by an individual of loan managers and loan officers. Thus, this study is aimed at observing the individual motivation of actors symbolized by loan managers and loan officers in rural banks (BPRs) in West Java Province. The analysis of decision taken by loan officers or loan managers in this study uses an institutional logic basis which theory focuses on the logic of actors both individually or collectively in such a particular economic sector. The results explain that symbolic carriers (regulations and accounting standards) and material carriers (informal practices, routines, individual target, accounting practice difficulties) revealed the phenomena related the behaviour of actors’ (loan managers and loan officers) in BPR which put less attention on loan restructuring - as one of the credit risk mitigation for troubled debt. Second, there is similarity for actors to avoid the troubled debt restructuring due to some difficulties in recognizing loss occurred in the beginning period of restructuring.Keywords: And Accounting Practice, Behavior, Institutional Logics, Loss On Restructuring, Material Carriers, Motivation, Symbolic Carriers.
Co-Authors Angelina Enny Yulyanti Arya P. Rizal Deasy Emalia Dyah Setyaningrum, Dyah Gentiga Muhammad Zairin Gigih Alfrian Pratama Putra Gumelar, Taofik Muhammad Gunawan Sapto Nugroho Joko Kisworo Monica Priski Cahya Maulidya Putri Purwandari Hasan Rachma Aprilia Rizal, Arya Prabu Rizal, Arya Prabu Samuel, George Willcox Sudarman Damanik Sugiarto Kasmuri Tasya Anindya Pramesti Taufika Nurani Fajri