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Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It Nur Diana Adhikara
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.61 KB) | DOI: 10.31106/jema.v15i2.1126

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The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.
The Benefits of Accounting Information On The Intention of Stocks Selections In Indonesia Stock Exchange (IDX) Mf. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.547 KB) | DOI: 10.33312/ijar.370

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Abstract: This research objective is to both examine and provide empirical evidence concerning analysts' decision-making intentions in choosing stocks at the Indonesian stock exchange by using accounting information. This research uses a causal-explanatory approach in examining the analysts' intentions on selecting stocks. This research uses primary data with questionnaire-surveys and adopts single study. In explaining the analysts’ intentions, this research uses a causal-explanatory approach. This research shows that the benefits of accounting information (1) positively affect beliefs revisions; (2) positively affect unsystematic risk perceptions; (3) positively affects the intention of stock selections; (4) positively affect the intention of stock selections; (5) positively affect the intention of stock selections; (6) negatively affects the intention of stock selections; and (7) positively affect the intention of stock selections.  Further, this research also finds that securities analysts behaved sophistically in analyzing accounting information for decision-making purposes. Accounting information has characteristics (i.e., relevant, reliable, and fair) that in alignment with the interests of its users. The intention for stock selection is driven by the knowledge and experiences of both the respondents as well as other people. This condition shows that there is a halo effect surrounding the intention for stock selections that come from people that other than respondents (e.g., respondents' colleagues). Therefore, securities analysts tend to act prudence, sophisticated, volitional, and risk neutral.Abstrak: Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris tentang niat pengambilan keputusan analis dalam memilih saham di bursa efek Indonesia dengan menggunakan informasi akuntansi. Penelitian ini menggunakan pendekatan kausal-explanatory dalam menguji niat analis untuk memilih saham. Penelitian ini menggunakan data primer dengan survei kuesioner dan mengadopsi studi tunggal. Dalam menjelaskan niat analis, penelitian ini menggunakan pendekatan penjelasan kausal. Penelitian ini menunjukkan bahwa manfaat informasi akuntansi (1) secara positif mempengaruhi revisi keyakinan; (2) secara positif mempengaruhi persepsi risiko yang tidak sistematik; (3) secara positif mempengaruhi niat pemilihan saham; (4) secara positif mempengaruhi niat pemilihan saham; (5) secara positif mempengaruhi niat pemilihan saham; (6) secara negatif mempengaruhi niat pemilihan saham; dan (7) secara positif mempengaruhi niat pemilihan saham. Selanjutnya, penelitian ini juga menemukan bahwa analis sekuritas berperilaku secara canggih dalam menganalisis informasi akuntansi untuk tujuan pengambilan keputusan. Informasi akuntansi memiliki karakteristik (yaitu, relevan, andal, dan adil) yang selaras dengan kepentingan penggunanya. Niat untuk pemilihan saham didorong oleh pengetahuan dan pengalaman baik dari responden maupun orang lain. Kondisi ini menunjukkan bahwa ada efek halo yang mengelilingi niat untuk pemilihan saham yang berasal dari orang-orang yang selain responden (misalnya, rekan responden). Oleh karena itu, analis sekuritas cenderung bertindak bijak, canggih, kehendak, dan risiko netral.
Profesionalisme Auditor dan Tingkat Materialistik dalam Pemeriksaan Laporan Keuangan: Studi pada Kantor Akuntan Publik Area Wilayah Kota Malang Nur Diana
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 2 No 2 (2018)
Publisher : Universitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.393 KB) | DOI: 10.33379/jihbiz.v2i2.772

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Penelitian ini dilakukan untuk memberikan bukti empiris tentang profesionalisme auditor dengan tingkat materialistik dalam pemeriksaan laporan keuangan. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan kepada seluruh Kantor Akuntan Publik di wilayah kota malang, metode analisis yang digunakan adalah dengan menggunakan uji t (parsial) dan uji F (simultan). Hasil pengujian hipotesis menunjukkan adanya pengaruh yang signifikan antara tingkat profesionalisme yang terdiri dari dimensi dedikasi terhadap profesi, dimensi kemandirian, dimensi kepercayaan terhadap regulasi profesi, dan hubungan antar rekan kerja terhadap tingkat materialistik. Hal ini menunjukkan bahwa seorang auditor yang memiliki dedikasi yang tinggi terhadap profesi dan pekerjaannya akan selalu menggunakan segala kemampuan dan independensinya dalam melaksanakan proses auditnya, dan seorang auditor yang memiliki hubungan ikatan yang luas akan dapat menilai dengan lebih baik tingkat materialistik. Sedangkan kewajiban sosial tidak berpengaruh signifikan terhadap materialistik pemeriksaan laporan keuangan.
Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX) MF. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.269

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The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
BOOK TAX DIFFERENCES AND EARNING QUALITY Khoridha Rizky Amalia Panda; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to examine empirically the influence ofbook tax differences to earning quality. In this study, Book Tax Differencesdivided to two groups: permanent differences and temporary differences, whilefor earning quality is proxies with Earning Response Coefficient (ERC).Population in this research are manufacturing companies in IndonesianStock Exchange in period of 2014-2016. With purposive sampling method,samples used are 23 manufacturing companies for three years, so the total samplein this research are 69 samples. The data used in this research is secondary datawith engineering documentation. Methods of statistical analysis used multipleregression using the program SPSS for windows.The results show that permanent differences variable and temporarydifferences variable simultaneously had a significant effect on earning quality(ERC). While partially, temporary differences significantly affect the earningquality (ERC) and permanent differences not significantly affect the earningquality (ERC).Keywords : Permanent Differences, Temporary Differences, EarningQuality, Earning Response Coefficient.
PENGARUH DESENTRALISASI FISKAL, FISKAL STRES, DAN KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI (Studi Empiris Pada Kota dan Kabupaten di Provinsi Jawa Timur) Ira Puspita Sari; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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This study aims to examine the effect of fiscal decentralization, fiscal stress, financial performance on economic growth in cities and districts in East Java. This type of research is quantitative. The data used are secondary data obtained indirectly through intermediaries, such as other people or documents. Secondary data in this study are the financial statements of the City / Regency governments in East Java. Next, the research variables were analyzed using multiple linear regression analysis in order to determine the direct or indirect effect of the variables on the research model. The results of the analysis show that the variables of fiscal decentralization, fiscal stress and financial performance significantly influence economic growth. In increasing economic growth in the era of fiscal decentralization, regional governments are given the authority to regulate and increase regional autonomy, namely fiscal needs and fiscal capacity (goods and services) so that the government is able to optimize its sources of economic revenue.Keywords: Fiscal Decentralization, Fiscal stress, Financial Performance, Economic Growth.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSI ASING TERHADAP VOLATILITAS RETURN SAHAM DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nisa Amelia Ramdani; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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AbstractThis research was conducted with the aim to: 1) knowing a foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) effect on stock return volatility. 2) partial ownership know foreign institutions, domestic government ownership, size, turnover, and leverage effect on stock return volatility. The data used in this research is secondary data. The population used in this study are all the manufacturing companies listed on the Indonesia stock exchange (BEI) in 2014-2017. The selection of the sample using a purposive sampling. Based on the criteria, obtained 39 companies sampled in this study are then analyzed using regression data panel. Based on the results of the analysis can be put forward some conclusions as follows: 1) F test results show that foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) have significant effects against the volatility of stock return. 2 t test) results show that only a positive turnover effect significantly to the volatility of stock return.  Keywords: foreign institutional Ownership, stock return volatility.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN LINDUNG NILAI PADA PERUSAHAAN MANUFAKTUR DI BEI Dwi Dosi Kurniawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTTrade does not only cover domestic but also foreign trade also occurs inthe current company commonly referred to as international trade. With theexistence of inter-country trade it will happen fluctuations in currency exchangerates that cause risks or losses. To overcome the uncertain losses, Hedgingdecisions with dervative instruments can be used to protect the assets to avoidlosses. Hedging (hedging) is one of the strategies used to reduce the incidence ofunforeseen risks.This study aims to determine whether MTBV (Market to Book Value) andLiquidity can influence Hedging decision making on manufacturing companies inBEI. And obtained a sample of 6 manufacturing companies listed in BEI duringthe period 2010-2016. With sample selection criteria using purposive sampling,and the technique used is multiple linier regression analysis. The results obtainedthat MTBV (Market to Book Value) and Liquidity have no significant effect onHedging decision making.Key Word : MTBV (Market to Book Value), Liqidity, Hedging.
STRATEGI PENINGKATAN EFISIENSI BIAYA PADA NILAI LEMBAGA KEUANGAN SYARIAH BERBASIS STOCHASTIC FRONTIER APPROACH (SFA) DAN DATA ENVELOPMENT ANALYSIS(DEA) Umi Hoeroh; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the strategy of increasing cost efficiency in value-based Islamic financial institutions Stochastic Frontier Approach (SFA) and Data Envelopment Analysis (DEA). To determine the effect on the performance efficiency prifitabilitas Islamic Financial Institutions. This research was conducted against five Islamic Financial Institutions with the largest total assets in July 2016 period, ie that bank Muamalat Indonesia, Islamic Bank Mandiri, Bank Mega Syariah BRI Syariah, and Bank Bukopin. Financial Statement Data that has been published by Bank Indonesia (BI) and listed on the Indonesia Stock Exchange (BEI). The period of observation in this study is from 2013 to 2015. This research uses Correlational research, operational research variables using Third Party Fund data, Personnel expense or burden of Labor, Total Assets and Total Funding with each scale ratio. Data collection method is documentation while data analysis using the calculation of the efficiency of LKS (Islamic Financial Institutions) in terms of the cost by using the method of approach to cost efficiency, while for the calculation using a parametric approach Stochastic Frontier Approach (SFA) and non-parametric Data Envelopment Analysis (DEA) to R-Studio program. And to measure the impact on output and output variables on the efficiency of researchers used multiple linear regression analysis using SPSS. The results showed that the overall average, both the SFA and DEA methods, LKS fifth condition is efficient. The average value of efficiency LKS SFA and DEA methods 1.000% and 0.99212%. Of the two methods, LKS has the highest level of efficiency is Bank Syariah Bukopin and the lowest is the Bank Mega Syariah. The results of multiple linear regression analysis of the effect of input variables on output shows that the Third Party Funds, expenses or expenses Personnel Labor, Total Assets Total Financing positive influence on worksheets. There is influence between the input and output components of the level of cost efficiency Islamic Financial Institutions is heavily influenced by the Operating Expenses. This means that the higher the Operating Expenses Total Funding will increase and conversely the lower the Operating Expenses Total Funding will decrease.
PENGARUH KOPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi di kantor akuntan publik (KAP) HABIB BASUNI DAN HERYADI Surabaya) Abdul Navir Bil’id Bafadal; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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The aims of this study are: 1) to analyze the effect of task complexity and locus of control on auditor job satisfaction. 2) Analyzing the effect of task complexity on auditor job satisfaction and 3) Analyzing the effect of locus of control on auditor job satisfaction. This research is included in explanatory research, because this study aims to test a theory, using a population of 35 auditors based on the Public Accounting Firm (KAP) Habib Basuni and Heryadi Surabaya. The data analysis technique used multiple linear regression analysis. Based on the output of the research and discussion that has been carried out, the following conclusions can be drawn: 1) There is an effect of task complexity and locus of control on auditor job satisfaction, by using increased task complexity and locus of control, auditor job satisfaction will increase. 2) The results of the analysis show that there is still an effect of task complexity on auditor job satisfaction, which means that by increasing the ability of employees to complete task complexity, the auditor's job satisfaction will increase. 3) There is a locus of control effect on the auditor's job satisfaction, is using an increase in locus of control, the auditor's job satisfaction will increase.Keywords: Task Complexity, Locus Of Control & Auditor Job Satisfaction
Co-Authors Abd. Basit Abdul Kadir Jailani Abdul Lathif Abdul Navir Bil’id Bafadal Adi Mas Setra Aenul Huda Affifudin Affifudin Afifah Tsuraya Afifudin Afifudin Agustina Isviandari Ainia Fajrin Aisyah Nur Baity Sa’diyah Ajeng Pratiwi Akbar Akbar Alifia Udlhiyana Shifa Alifiah Salsabilah Almaidah Khoiriah Amelda Amelda Amelya Patipelang Lewaha An-Nisa Soeni Ana Silva Anggraini Ani Luluk Mauludiyah Anis Rochmawati Anisa Fahrina Amalia Annisa Nurul Imani Annisa Syafitrah Sakeh Annisa Zeny Wankhar Aqidatul Firly Ardianita Thresnasari Arista Fauzi Kartika Sari Assrofei Laily Faddillah Atik Rohmah Maghfiroh Ayu Octavia Listiana Ayu Tri Andiani Badris Sholeh Bayu Kurnia Rizki Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Cindy Widyawati Cynthia Renita Putri David Wahyu Hemawan Desi Puji Astuti Dewi Hurwardani Dewi Putri Ariana Dhuratun Nuskha DIAH RAHMAWATI Dian Almahri Abd. Kadir Dian Antika Sari Diawati Diawati Dimas Adik Ragil Putra Dinar Dhea Safitri Dinda Dewi Anggraeni Dinda Faisyatun Nurohniah Dinda Septian Nur’aini Diyah Anisa Durotin Masruroh Dwi Dosi Kurniawati Dwi Mila Oktaviani Dwiyani Sudaryanti Dyah Pitaloka Dyah Putri Novitasari Efi Kumala Eka Maylinda Nurafifah Ema Maliawati Emy Puji Puspitasari Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Ernia Taufiqoh Ervinda Irawati Evita Tri Wahyuni Evy Nur Sugiarti Faizatur Hafidhoh Fajar Ashshiddiqi Farida Rengifuryaan Farizka Ananda Safitri Ferina Firdayanti Fetrin Puri Kartikasari Firda Rahayu Aisyah Geya Adiptadaniar Gildha Mita Amalia Gusti Habibah Mutiara Islamiyah Hairunisah Hairunisah Hariri Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Harun Alrasyid Hiqmahtunnisah Hiqmahtunnisah Hoiriyah Ali Holil Holil Husni Firdausi Ika Nur Faiza Indah Kurnia Pebri Innes Septya Putri Intan Kurnia Ira Puspita Sari Irnanda Khabilah Umayta Isnaini Arofatul Azizah Iva Yuliana Pratama Jamli La Nasir Junaidi Junaidi Junaidi Junaidi Juriyandi Juriyandi Jusuf Al Fahmi Kamisa Delasari Karina Murngnysih Karina Wahyu Ariyanti Khoirotul Kiptiyah Khoridha Rizky Amalia Panda Kiki Dwi Anggraini Kiki Veronica Agatha Kinanthi Widya Larasati Kresna Murti Kumala Faiza Amalia Laila Nur Rosyidah Lailatul Mufidah Laily Faradhiba Lesi Anjaliati Lika Yunistiyawati Lindy Aulia Nuryatni Lisa Alvionita Lita Noviani Lucky Ayu Damayanti Luis Wijaya Kusuma Luluk Jihan Fahiroh Lutfiati Choridah M. Cholid Mawardi M. Yusuf Alfandi Hasan Malik Abdul Aziz Maria Ulfa Maslichah, Maslichah Masrurotul Jannah Ferdiana MF. Arrozi Adhikara Mf. Arrozi Adhikara Miftakhul Huda Mila Karmelia Mirdad Mirdad Misbahul Mun’im Moch Syaifudin Mohamad Indra Ardhiansa Muhammad Erdin Riduwani Muhammad Fatahilah Ferdiansah Muhammad Syahril Ramadhan Muhdor Muhdor Munifajri Dwi Nurmanto Nahlatul Janah Naimatul Hasanah Nanda Dian Rahmadani Nila Wardhani Hermianti Putri Nisa Amelia Ramdani Novaya Eky Aidha Pravitasari Novia Andriana Putri Novia Herawanti Novia Rosy Pratiwi Novyta Diah Ayu Putri Inandi Nur Aidah Nur Aini Eka Putri Nur Chalimatussa’diyah Nur Hizbiyatul Jannah Nur Maina Nurhayati Nurhayati Nurul Elliyana Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Putri Ningsih Putri Nurfadilah Putri Permata Sari Putri Septianita Rachmawati Qonita Lutfiyah Qurratul Aini Rafika Tri Cahya Raudlatul Izzah Rayi Mifta Pradifta Reyvina Yuandani Putri Rifana Wahyu R.S. Rimawati Qadariah Rindit Pranandari Rini Cahyanti Risa Levia Setyawati RISKA AMALIA Riski Lasiba Risma Novitaningsih Riyani Safitri Rumain Rizka Dwi Ayunin Tisna Rizki Fitrian Putra Rizky Nikmatul Wakhidah Rofiatul Jannah Sabariah Sabariah Safitri Safitri Salimatul Adawiyah Salina Salina Salma Kholis Arjunawati Shela Susanti Shofiyah Shofiyah Siti Aminah Anwar Siti Choirul Umatin Siti Nur Aini Arum Lestari Sofiana Sofiana Sri Sinta Wardani Teguh Teguh Tiara Putri Margiota Ufairoh Rohmawati Uhela Mawadati Uji Sri Dewi Binto II Umi Hoeroh Umi Masruroh Ummy Sholihah Uswatun Chasanah USWATUN KHASANAH Venisa Ayu Syafira Vivi Dyah Sripenganti Wahyu Ningsih Wahyuni Irhami Wanda Alisah Sastiana Wardatul Jannah Wendi Asmorojati Widodo Prasetyo Utomo Yenia Rizki Sella Yulia Zahro Yunita Adelia Putri Yusuf Chusaeri Yuyun Hanifatusa’idah Zahrotul Jannah Zainal Abidin Zelvi Ainun Naja Zuli Alfina