Claim Missing Document
Check
Articles

Found 11 Documents
Search

A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) Lisetyati, Eni; Parawiyati, Parawiyati; Zuhroh, Diana
Journal of Indonesian Economy and Business Vol 24, No 1 (2009): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.172 KB)

Abstract

As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introducedto real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs.The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.This paper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates’ quality.Keywords : Competency, Curriculum , Accounting Education, Accounting Graduates.
PENGARUH MANAJEMEN LABA PADA NILAI DAN KINERJA PERUSAHAAN Assih, Prihat; Parawiyati, Parawiyati; Hastuti, Ambar Woro
Jurnal Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2005)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.849 KB) | DOI: 10.21002/jaki.2005.13

Abstract

Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings mangemsnt before they make initial public offerings (IPO) in order to get high offering price. However, these practice could decrease the opportunity o f managers to manage their earnings in the future periods. I f earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm ’s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect ofearnings management on the firm s value and performance in the periods before and after the initial public offering. Results o f this study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms 'values in the end o f IPO are lower than firms 'values in the IPO period. Firms 'performances in the years after the initial public offering were higher than firms 'performances in the year o f IPO, but the average o f return o f asset decreases in the periods after IPO.
Koneksi Politik, Corporate Governance, dan Biaya Audit di Indonesia Flafiana Sarihartati Agun; Grahita Chandrarin; Parawiyati Parawiyati
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.6034

Abstract

The phenomenon of many entrepreneurs in politics and the involvements of politicians in business of politicians during the Jokowi administration became an interesting discussion to explore research on political connections in Indonesia. The study aims to empirically the effect of political connections on audit fees and whether Corporate Governance as proxied by the Independent Board of Commissioners can moderate the relationship between political connections and audit fees. This study used a sample of companies other than the financial sector listed on the Indonesia Stock Exchange in 2017-2019 and totaling 324 company-years. The data analysis technique used is Moderated Analysis Regression (MRA). The results reveal that companies that have political connections had a possitive and significant effect on audit fees. The results also reveal that the Independent Board of Commissioners has not effect on audit fees and does not moderate the influence of political connections on audit fees.Fenomena mengenai banyaknya pengusaha yang masuk dalam dunia politik dan keterlibatan politisi dalam bisnis pada era Jokowi menjadi pembahasan yang menarik untuk mengeksploarasi penelitian tentang koneksi politik di Indonesia. Tujuan penelitian ini adalah untuk menganalisis pengaruh koneksi politik terhadap biaya audit dan apakah Corporate Governance yang diproksikan dengan Dewan Komisaris Independen dapat memoderasi hubungan antara koneksi politik dan biaya audit. Penelitian ini menggunakan sampel perusahaan selain sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dan berjumlah 324 tahun-perusahaan. Teknik analisis data yang digunakan adalah Moderated Analysis Regretion (MRA). Hasil penelitian mengungkapkan bahwa perusahaan yang memiliki koneksi politik berpengaruh positif terhadap biaya audit. Hasil juga mengungkapakan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap biaya audit dan tidak memoderasi pengaruh koneksi poltik terhadap biaya audit. DOI: https://doi.org/10.26905/afr.v4i1.6034
Mobility Service Applications to Facilitate Better MSME Financial Performance Jannah, Elok Nur; Zuhroh, Diana; Parawiyati, Parawiyati
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5222

Abstract

Mobility service applications widely used by MSMEs during the Covid-19 pandemic include those offered by Go-Jek and Grab (Paath. et al. l, 2019). Based on field observations of MSME merchants, there was a rise in the use of Go-food and other applications during the Covid-19 pandemic, owing to social distancing circumstances and limitations on communal activities. The purpose of this research is to determine the impact of education level and the use of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs), as well as the effect of the use of mobility service platforms as a moderating variable. In the study, the Mobility Service Applications that assist MSME business operations are Gojek and Grab. This is a quantitative study using data collected through questionnaires and surveyed 167 MSMEs. Data processing is MRA analysis. According to the findings, as a moderating variable, the mobility service platform substantially impacted financial performance. The study’s findings also indicate that a high level of education and the use of an adequate accounting information system may help MSMEs improve their financial performance. Through information technology systems, mobility service applications, including transportation services, may help MSME traders improve their financial performance by using different applications, operating systems, and networks to share information. The study findings are helpful to the success of the government’s MSME digitalization initiative, particularly the Ministry of Cooperatives and MSMEs.JEL: B21, O12, O14, G21
Penilaian Kinerja Berbasis Balanced Scorecards (BSC) untuk Melakukan Rancang Ulang Strategi Bersaing Sumban, Asdiana Dua; Zuhroh, Diana; Parawiyati, Parawiyati
Jurnal Manajemen dan Kewirausahaan Vol 9, No 1 (2021): June 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v9i1.5705

Abstract

The objectives of this study are to evaluate the performance of the Kusuma Agrowisata Hotel during the Covid-19 pandemic and to design the business strategy for the Hotel in new normal period. This research applies the quantitative and qualitative method. The data were obtained using questionnaires and interview and analyzed by applying descriptive statistics, using the Balanced Scorecard and SWOT analysis. The result shows that the hotel was less successful in improving revenue and efficiency. However the customers were satisfied and the hotel was able to achieve the company's strategy efficiency index and the staff satisfaction index. The SWOT analysis found out that there was S-O Strategy which could be done by keeping the room prices competitive, providing children’s playground, keeping the good image, having a strategic location, maintaining the friendliness, maintaining the surrounding natural environment, keeping the guest demand fulfilled, reopening various tourist sites and setting strategies to eliminate customers boredom.
Kemampuan Laba dan Arus Kas dalam Memprediksi Laba dan Arus Kas Perusahaan Go Publik di Indonesia Parawiyati Parawiyati; Zaki Baridwan
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1

Abstract

Financial accounting information is used by potential users to make necessary economic decisions. Earnings and cash flow are some of the measure that show a firms successful management. Earnings are useful for measuring a firms performance, and esti­mating the representative earning, the risk of investing and the cash flow information key measures of liquidity. Accounting information, is not yet one of the fundamental analysis tools for trading in Indonesian Capital     Market. However, with increased development, accounting information will be necessary for making important decisions in the capital market.The objective of the study was to test the relationship of the ability of financial information in predicting the benefit of equity investment that consists of earnings and cash flow. The first hypothesis is earning predictor is better than cash flow predictor to predict future earning. Second, earning predictor is better than cash flow predictor to predict future to predict future cash flow. Lastly, earnings have incremental prediction ability to cash flow.There were 288 financial statements of manufacturing firms for the period of 1989-1994 include as a sample. Earnings data used in the tests is from the period of 1989-1994 and cash flow data is from 1992-1994 period. The statistical method used in this research is linear regression. then T-test, regression coeffi­cient,     correlation determination and F-test on the 5% level significance. The autocorrelation tests show that there is no linear relationship between independent variables, and that there was no correlation between disturbance factors, because the Durbin Waston test shows value of 2.The statistical results show that earning predictor and cash flow predictor are both significant in predicting earning and cash flow one year ahead, The ability of earning predictor in predicting earning and cash flow is bigger than cash flow predic­tor, this is shown with the regression coefficient. Then is showed that a part from earnings being a tool for predicting earnings, it can be predict cash flows. The results of this research also show F-test is significant, which means that both predictors, earning and cash flow can be used for predicting earning and cash flow efficiently.Key Words:    Auditors Ethical Orientation, Ethical Sensitivity, Professional   Commitment, Organization Commitment
Penggunaan Informasi Keuangan untuk Memprediksi Keuntungan Investasi bagi Investor di Pasar Modal Parawiyati Parawiyati; ambar woro hastuti; edi subiyantoro
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.47

Abstract

The objective of this research is to test relationship of the ability financial information in predicting the benefit of equity investment that consist of earnings and cash flow. Financial information includes; changes’ earnings, account receivable, inventory, selling and administration expenses, and gross profit to sales ratio. The reason for using financial variables is based on the evidence that previous researchers used the same variables as significant indicators of the effects of changes in earnings and cash flows.This research has gotten a sample of 288 financial reports, which were published among 1998-1994 by manufacturing firms, which quoted on the Jakarta Stock Exchange. The first hypothesis is that financial information will predict the changes in earnings and cash flow for one year or more. While the second, they are provide incremental prediction ability in the presence of cash flow.The statistical results show that financial information is useful in predicting changes in earnings and cash flow. Earnings and gross profit to sales ratio were significant in predicting changes in earnings one year ahead, but not significant for predicting cash flow. The significant variables in predicting the changes in earnings and cash flow ahead were selling and administrative expenses and gross profit to sales ratio. The tests whether earnings provide incremental predictive in the presence of cash flow, the result of statistics shows that it was not significant, however cash flow is a better predictor of cash flow.
A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) Diana Zuhroh; Parawiyati Parawiyati; Eni Lisetyati
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 1 (2009): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.731 KB) | DOI: 10.22146/jieb.6336

Abstract

As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introducedto real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs.The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.This paper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates’ quality.Keywords : Competency, Curriculum , Accounting Education, Accounting Graduates.
Good Corporate Governance, Pengungkapan Sustainability Report dan Manajemen Laba terhadap Nilai Perusahaan Maria Dwi Jemunu; Gaguk Apriyanto; Parawiyati Parawiyati
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.5195

Abstract

This study aims to examine and provide empirical evidence of the impact of good corporate governance and sustainability report disclosure on firm value with earning management as an intervening variable. The firm value measured by price to book value, good corporate governance measured by meeting frequency of audit committee and percentage of the independent commissioner on board, sustainability report disclosure measured by the number of items disclosed divided by the items regulated in the GRI, earning management measured by discretionary accruals. The sampling technique is purposive sampling. The number of samples used in this study is 42 companies listed on the Indonesia Stock Exchange in 2018-2019. The data are analyzed using path analysis. The results showed that the audit committee has a significant influence on earning management. Sustainability report disclosure and the independent commissioner have no significance to the earning management. Sustainability report disclosure and the independent commissioner have a significant influence on firm value. Audit committee and earning management have no significant influence on firm value. Earnings management does not mediate the relationship between audit committee, independent commissioners, and sustainability report disclosure on firm value.DOI: https://doi.org/10.26905/afr.v3i2.5195
Use of Accurate V3 software as an introduction to accounting skills in “Merdeka Belajar Kampus Merdeka” Program Retna Safriliana; Diyah Sukanti Cahyaningsih; Parawiyati Parawiyati
Jurnal Penelitian Vol 18, No 2 (2021): December 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.44 KB) | DOI: 10.26905/jp.v18i2.7055

Abstract

In supporting the student exchange program at the national Program "Merdeka Belajar Kampus Merdeka" (MBKM), the department needs to prepare courses that can be superior to be offered to students. In the Accounting Department University of Merdeka Malang, there are accounting practicum courses. This course provides students with skills in utilizing accounting software. This study wants to see the technology acceptance model for using Accurate Accounting V3 software for cross-departmental students who are the object of research in an experimental class. Data was obtained by distributing questionnaires to class participants who had completed the practicum. By using path analysis, the results show that perceived usefulness and perceived convenience affect user behavior interest. Perceived usefulness and interest in user behavior affect software to use, while perceived ease of use does not affect software usage decisions. Interest in user behavior is proven as an intervening variable on the effect of perceived usefulness on the use of the software.