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All Journal Widya Warta Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Accounting Analysis Journal al-Uqud : Journal of Islamic Economics SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services
Media Kusumawardani, Media
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi

 1 
IMPLIKASI MANAJEMEN LABA TERHADAP KONVERGENSI IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS) DI INDONESIA Media Kusumawardani
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8931

Abstract

This paper addresses the question whether International Financial Reporting Standards (IFRS) is associated with lower earnings management.  The objective of this study is to examine the effect of IFRS convergence on the earnings management of Indonesian  firms by using audit quality as moderating variable. The research also includes several control variables (size, leverage, operating cash flow). The research objects were the manufacturing companies listed in Indonesia Stock Exchange from 2010-2013. The method of data collection is random sampling method and resulted 312 firms observation. Type of data are secondary data in the form of financial statement as the media manufacturing companies. The data were analyzed by using multiple regression analysis with Eviews8. In this research, the IFRS convergence is found not to have significant effect on earnings management and  the IFRS convergence with audit quality as moderating variable is found not to have significant effect on earnings management. The other result indicates that among the three control variables, size leverage and operating cash flow indicate the negative effect on earnings management. This research indicate that mandatory adopters of IFRS in Indonesia cannot be associated with lower earnings management.
UNREVALING SHARIA COMPLIANCE Fardinant Adhitama; Achmad Soediro; Muhammad Farhan; Media Kusumawardani
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.17337

Abstract

This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation anchor and applied for analyzing the data. Sharia compliance of BMT members of the LKSI is reflected in every contract given to BMT clients/customers supported by regular training on the understanding of Islamic compliance on an ongoing basis. The activities are carried out with in considerations of two things, namely sharia and business science. Rational thinking based on the adherence to the religious values is an important basis in the formation of BMTs. 
Sharia Aspects and Profitability of Islamic Banks in Indonesia Media Kusumawardani; Achmad Soediro; Dinda Safira
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21908

Abstract

This study examines Sharia aspects that influence the profit of Islamic banks. The Tests use independent variables, namely the components of the Islamicity Performance Index (PSR, ZPR, EDR, DEWR, IsIR, IIR), Maqashid Index, and Islamic Social Reporting, while the dependent variable is proxied to the profitability variable. The data used the annual reports of Islamic banks in Indonesia for 2012 – 2020. The data collection method is purposive sampling, with the amount of data processed being 73 data and statistical testing using statistical data processing software. The results of the study show that Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic Income (IsIR), Islamic Investment (IIR), Maqashid Index, and Islamic Social Reporting (ISR) have a positive effect on Profitability,  while the Welfare Ratio (DEWR) has a negative impact on profit. The statistical results show that all the hypotheses in this study are accepted.
Co-Authors Abdul Bashir Achmad Soediro Adhitama, Fardinant Budiman, Anton Indra Desri Yanto Dinda Safira Dwirini Dwirini Ermadiani, Ermadiani Fera Widyanata Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Mirza Syafitri, Eva Muhammad Farhan Muhammad Farhan Muhammad Farhan Muhammad Farhan Netty Lisdiantini Noraini Nasirun Patmawati Patmawati Patmawati Patmawati Rasyid Redho Soediro, Achmad Sri Maryati Tjandrakirana, Rina