Sarah Yuliarini - Academia.edu (original) (raw)

Papers by Sarah Yuliarini

Research paper thumbnail of Analysis on Current Account Saving Account (Casa), Non-Performing Loan (NPL), Dan Likuiditas (LDR) to Banking Profitabilitas (Roa) Situation Arround Pandemic Covid 19

Media Mahardhika

Interrelated of situation as pandemic covid 19 happened which was data conducted then to be teste... more Interrelated of situation as pandemic covid 19 happened which was data conducted then to be tested and analyzed the effect of Non-Performing Loans, Current Account Saving Accounts and Loan to Deposit Ratios on Return on Assets in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study conducted on 48 banking listed companies which matched the criteria for the research sample. The analysis technique used multiple linear regression and SPSS version 20 as tools for data processing. The results of this study indicate that Non-performing Loans and Current Account Saving Accounts have an effect on Return on Assets. Meanwhile, the Loan to Deposit Ratio hasn’t significantly affected on Return on Assets.

Research paper thumbnail of Analysis of Gender Development Index to prove its correlation with the decrease of poverty line in Kediri City, Indonesia

Research paper thumbnail of Physical and Non-Physical Infrastructure Development Leverage Human Development in Papua Province

Media Mahardhika

Poverty is a picture of the conditions of people who are unable to meet basic needs according to ... more Poverty is a picture of the conditions of people who are unable to meet basic needs according to applicable standards. Some of the ways that the government has prepared to alleviate poverty, one of which is by developing infrastructure development. The aim of the study was to find out whether the development of physical infrastructure (electricity and roads) and non-physical infrastructure such as financial institutions (post offices) had an influence on poverty levels in the province of Papua with 10 Districs in 2017-2019. The data analysis technique implied the panel data consisting of cross section data and time series data. The results of this study showed that physical infrastructure has a significant influence while non-physical infrastructure has no significant effect on poverty rates in papua province.

Research paper thumbnail of Potensi Komersialisasi Jamur Susu (Calocybe Indica) Pada Petani Jamur (Pengabdian Masyarakat Desa Pondok Jeruk-Tanggul Kab. Jember)

Buletin Abdi Masyarakat

Calocybe Indica mushroom researches revealed the beneficiary to health such to prevent stroke and... more Calocybe Indica mushroom researches revealed the beneficiary to health such to prevent stroke and breast cancer. Mushroom propagation has not widespread available yet in Indonesia or high bid price than button, clam, wood mushroom. Home farming is based on environmentally and economical method ought to be applied for the calocybe indica propagation. Counselling and training method based on propagation stages are most plausible to bring knowledge about a new high value variety of mushroom. The aim of training for farmers in Pondok Jeruk Vilage, Jember Distric is to bring technical matters using agricultural waste for planting media of Calocybe indica mushroom. Usage of garden and agricultural waste media such as banana leaves, wood grain, and coconut fiber as a differentiator of mushroom cultivation test group, by applying the basic conditions of growing mushrooms in nature. Each group applied similar treatment, then growing mushrooms to be observed intensely up to harvest. Economic ...

Research paper thumbnail of Tingkat Kesulitan Keuangan dan Risiko Litigasi Terhadap Kinerja Perusahaan dengan Konservatisme Akuntansi Sebagai Variabel Mediasi

E-Jurnal Akuntansi

This study aims to analyze the effect of financial distress and litigation risk on company perfor... more This study aims to analyze the effect of financial distress and litigation risk on company performance through the mediating role of conservatism accounting in property and real estate companies on the Indonesia Stock Exchange in 2020. The results of the study explain that the level of financial difficulty and litigation risk has no significant effect on company performance, while conservatism has a significant negative effect. The results also explain that the level of financial distress has a significant negative effect on the accounting conservatism of the company, but the risk of litigation has no significant effect on the accounting conservatism of the company. The results also explain that accounting conservatism can perfectly mediate the effect of the level of financial distress on company performance, but cannot mediate the effect of litigation risk on company performance. Keywords: Financial Difficulty Level; Litigation Risk; Accounting Conservatism; Performance

Research paper thumbnail of The Reality Amidst Pandemic on Trust and Morality of Tax Payer: Tax Payment and Tax Compliance in a Suburban Area in Indonesia

Proceedings of the 2nd International Conference on Science, Technology, and Environment

Research paper thumbnail of Peramalan Indeks Harga Saham Melalui Trending Topic Youtube Pada Kondisi Great Lockdown

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2022

This research aims to find out the trending topic with the hashtag Large-Scale Social Restriction... more This research aims to find out the trending topic with the hashtag Large-Scale Social Restrictions which affects changes in the values of the stock prices index during the pandemic. The forecasting method is Autogressive Integrated Moving Average. The results showed that the index experienced a movement when the hashtag on Youtube is trending. The research implication for shareholders and the government is to be able to make policies that protect the condition of the stock market and the image of the stock market in Indonesia in order to remain good in the era of the Covid-19 pandemic with various kinds of uncertainty Abstrak Riset ini bertujuan mengetahui trending topic dengan tagar pada platform digital Youtube yaitu Pembatasan Sosial Skala Besar (PSBB) memengaruhi perubahan nilai IHSG dan ISSI pada masa pandemi. Metode peramalan dengan menggunakan metode ARIMA (Autogressive Integrated Moving Average) dipilih dalam penelitian. Hasil penelitian menunjukkan indeks IHSG mengalami p...

Research paper thumbnail of Indikasi Manajemen Laba DI Sekitar Perubahan Peraturan Perpajakan Tahun 2000

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 2005

The previous research found empirical evidences about earnings management surrounding initial pub... more The previous research found empirical evidences about earnings management surrounding initial public offering (IPO). This study obtained to give prove that tested earnings management around taxation role changed in companies that listed 1999 until1 2000. Statistical analysis method used is parametric and by comparing of mean of discretionary accruals as a proxy by earnings management. This research ' result shows there are not indication of earnings mangement at one year before legalized taxation change, neither at legalization. It can explain that management have another efford to protecting their asset from government regulation.

Research paper thumbnail of Indikasi Earning Management DI Sekitar Ipo

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 2003

Penelitian ini disusun untuk mengindikasi keberadaan manajemen laba di sekitar IPO. Hal yang mend... more Penelitian ini disusun untuk mengindikasi keberadaan manajemen laba di sekitar IPO. Hal yang mendorong rnanajemen laba dalam pengungkapan laporan keuangan tahunan adalah adanya motivasi peningkatan nilai perusahaan di mata investor. Sehingga pihak manajemen cenderung terdorong untuk memilih prosedur akuntansi yang merekayasa pengungkapan laba. Studi ini menggunakan angka akuntansi yang termuat di dalam laporan keuangan perusahaan yang terdaflar di Bursa Efek Jakarta yang bagi investor dan calon investor dianggap sebagai sumber kemakmuran. Komponen kebijakan &lam bentuk discretional accruals dari total akrual, lebih tepat dipergunakan untuk mengungkap rekayasa laba, mengingat manajemen lebih tertarik pada laba sebelum pajak untuk memasukkan dampak dari a h n akrual. Penelitian mengidentif;kcui adanya kecenderungan manajemen melakukan earnings mangemen/ (manajemen laba) setelah IPO. Sebagian dari penelifian ini h a m dikemukakan dengan asumi periode terjadiinya manajemen laba dan saaf terjadinya pembalikan akrual. h a t penelitian ini diketahui pengmuh kandungan informasi dalam penjabman kebijakan a h a 1 terhadap periode keputusan manjemen melakukan IPO, dalam konotasi Indonesia haitu perusahan yang terdaflar di Bursa Efek Jakarta).

Research paper thumbnail of FAKTOR-FAKTOR YANG MEMPENGARUffi PENGUKURAN PAJAK TANGGUHAN PADA PERUSAHAAN GO PUBLIK DI INDONESIA

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 2006

Kami menemukan bahwa manajemen perusahaan di Indonesia cenderung jlexible dalam mengukur pajak ta... more Kami menemukan bahwa manajemen perusahaan di Indonesia cenderung jlexible dalam mengukur pajak tangguhan. Penelitian ini berusaha menemukan kecenderungan manajemen menggunakan aktiva dan sumber dana untuk membiayai pengeluaran tetap atau beban tetap guna mendapatkan keuntungan potensial, dalam ha1 ini atas pajak tangguhan. Oleh karena itu sebagai proxi digunakan rasio leverage, dividen payout h n intensitas mohl. Sampelpenelitian aciblahperusahuan man$aktur yang terdaftar di Bursa Efek Jakarra. Hasil dari penelitian ini menunjukkan bahwafaktor leverage sangat berpengaruh terhadap pengukuran pajak tangguhan dibandingkan denganfaktorfaktor lainnya, yaitu dividen payout dan intensitas modal.

Research paper thumbnail of Environmental accounting practices in Indonesia : case study on state owned enterprises

In presenting this thesis in fulfilment of the requirements for a postgraduate degree from Univer... more In presenting this thesis in fulfilment of the requirements for a postgraduate degree from Universiti Utara Malaysia, I agree that the Universiti Library may make it freely available for inspection. I further agree that permission for the copying of this thesis in any manner, in whole or in part, for scholarly purpose may be granted by my supervisor(s) or, in their absence, by the Dean of Tunku Putri Intan Safinaz School of Accountancy. It is understood that any copying or publication or use of this thesis or parts thereof for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to Universiti Utara Malaysia for any scholarly use which may be made of any material from my thesis.

Research paper thumbnail of Issue: 2 339 Global Journal of Contemporary Research in Accounting

The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007... more The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007 showed that although female auditors score higher in ethics than their male counterparts, the chief's position in accounting firms are more often held by men than women. The reason behind this is not any discrimination in the accounting firms but the individual aspects and external factors (client). This research focuses on the factors such as 1) The inclusion of social issues in accounting firms, 2) Job design disruption in the firms, and 3) conditional circumstances in decision making. Earlier studies indicated that the ethnicity variable did not have a significant impact on the performance of auditors because of a reformation process from ethnicity to the nation state or citizenship. The intensive interaction pattern of the social interaction is known as heterocultural society. ___________________________________________________________________________

Research paper thumbnail of Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility

Journal of Accounting Science, 2022

Intrinsic aspect that is owned by internal management on policies related to the corporation soc... more Intrinsic aspect that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sus...

Research paper thumbnail of Antecedents and Consequences of Motivation, Self-Esteem, Academic Culture, Social Intelligence, and Learning Behavior to the Level of Understanding of Accounting

Review of Management and Entrepreneurship, 2020

This study aims to explain the factors that can influence the students at the University of Wijay... more This study aims to explain the factors that can influence the students at the University of Wijaya Kusuma Surabaya in understanding accounting as a form of knowledge. Determination of samples uses the purposive sampling method and resulted in 60 respondents. This study collected samples of seventh semester accounting students who are submitting their undergraduate final assignments, and the sample have fulfilled the required accounting courses. Not all of the variables analyzed influence the level of understanding of accounting. The variable of Social Intelligence, the variable of Learning Behavior, and the variable of Academic Culture are proven to have influence on students’ understanding of accounting. The variable of Motivation and Self-Esteem have no influence on the students’ level of understanding on accounting.

Research paper thumbnail of Ethnicity and Gender Inclusions in Accountant Firms: Case of Indonesia

The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007... more The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007 showed that although female auditors score higher in ethics than their male counterparts, the chief’s position in accounting firms are more often held by men than women. The reason behind this is not any discrimination in the accounting firms but the individual aspects and external factors (client). This research focuses on the factors such as 1) The inclusion of social issues in accounting firms, 2) Job design disruption in the firms, and 3) conditional circumstances in decision making. Earlier studies indicated that the ethnicity variable did not have a significant impact on the performance of auditors because of a reformation process from ethnicity to the nation state or citizenship. The intensive interaction pattern of the social interaction is known as heterocultural society.

Research paper thumbnail of Penerapan Metode Variable Costing Dalam Penetapan Harga Pokok Produksi Pada Pelaku Umkm (Studi Kasus Pada Umkm Alpujabar Yang Tergabung Dalam Rumah Batik Putat Jaya)

The calculation of the cost of production is one of the important things for manufacturing compan... more The calculation of the cost of production is one of the important things for manufacturing companies, because this can help companies in determining the right selling price. In this case UMKM Alpujabar still have not compiled the cost of production report, for this research is expectedto help UMKM Alpujabar in preparing the cost of production reports using the variable costing method. This research uses a qualitative approach with a case study method. Data collection techniques using interviews, observation, and documentation. In addition, the author also collects the data needed through the study of literature through the literature in accordance with research. The results of this study can be concluded that (1) UMKM have not yet calculated and reported the cost of production (2) the constraints faced by UMKM are the lack of owner knowledge about recording and preparing cost of production reports, time constraints in preparing related reports and lack of owner awareness the importa...

Research paper thumbnail of Akuntansi Lingkungan Dalam Perspektif Regulator

Akuntansi lingkungan (akuntansi lingkungan) di indonesia kurang dalam data pembukuannya karena ke... more Akuntansi lingkungan (akuntansi lingkungan) di indonesia kurang dalam data pembukuannya karena ketidakcukupan standar akuntansi lingkungan atau fokus pada standar internasional. Berdasarkan temuan akuntansi lingkungan diperlukan oleh pemangku kepentingan eksternal dan manajemen internal untuk menjaga stabilitas bisnis. Studi kasus kualitatif dilakukan untuk memahami perlakuan akuntansi lingkungan dari perspektif peraturan Indonesia. Data dikumpulkan dari tujuh belas peserta dalam dua fase; tahap pertama adalah dari regulator, menggunakan tiga teknik pengumpulan data: wawancara, observasi, dan tinjauan dokumen yang kemudian ditriangulasi untuk tujuan analisis. Kerangka konseptual yang masuk akal yang diusulkan oleh penelitian ini terdiri dari enam kategori dari perspektif regulator indonesia tentang praktik akuntansi lingkungan. kategori-kategori dari perspektif regulator yang harus ditetapkan secara terintegrasi, adalah: (a) penggunaan standar organisasi, (b) penegakan hukum lingkun...

Research paper thumbnail of Where is the Sustainable Reporting Development Heading to?: Review on Legitimacy Three Plus Bottom Lines in Indonesia Agriculture Industries

SSRN Electronic Journal, 2021

Research paper thumbnail of Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson

AKRUAL: Jurnal Akuntansi, Apr 14, 2010

The aim of empirical research is continouing study about clean-surplus theory contributed to valu... more The aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.

Research paper thumbnail of Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives

HOLISTICA – Journal of Business and Public Administration, 2018

This study which aims to test the effects of love of money and the ethical environment of the org... more This study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and distributed to participants in university. The result showed that, there are differences among individuals in who has a high levels of love of money and a low levels of love of money in perception of earnings management behavior; and there are differences between a company’s condition that has a high internal control elements (organizational ethical environment) and in company condition where there is no internal control elements (organizational ethical environment) is low in perception of earnings management behavior; and there are interaction between love of money and ethical environment of the organization on perception of earnings management behavior.

Research paper thumbnail of Analysis on Current Account Saving Account (Casa), Non-Performing Loan (NPL), Dan Likuiditas (LDR) to Banking Profitabilitas (Roa) Situation Arround Pandemic Covid 19

Media Mahardhika

Interrelated of situation as pandemic covid 19 happened which was data conducted then to be teste... more Interrelated of situation as pandemic covid 19 happened which was data conducted then to be tested and analyzed the effect of Non-Performing Loans, Current Account Saving Accounts and Loan to Deposit Ratios on Return on Assets in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study conducted on 48 banking listed companies which matched the criteria for the research sample. The analysis technique used multiple linear regression and SPSS version 20 as tools for data processing. The results of this study indicate that Non-performing Loans and Current Account Saving Accounts have an effect on Return on Assets. Meanwhile, the Loan to Deposit Ratio hasn’t significantly affected on Return on Assets.

Research paper thumbnail of Analysis of Gender Development Index to prove its correlation with the decrease of poverty line in Kediri City, Indonesia

Research paper thumbnail of Physical and Non-Physical Infrastructure Development Leverage Human Development in Papua Province

Media Mahardhika

Poverty is a picture of the conditions of people who are unable to meet basic needs according to ... more Poverty is a picture of the conditions of people who are unable to meet basic needs according to applicable standards. Some of the ways that the government has prepared to alleviate poverty, one of which is by developing infrastructure development. The aim of the study was to find out whether the development of physical infrastructure (electricity and roads) and non-physical infrastructure such as financial institutions (post offices) had an influence on poverty levels in the province of Papua with 10 Districs in 2017-2019. The data analysis technique implied the panel data consisting of cross section data and time series data. The results of this study showed that physical infrastructure has a significant influence while non-physical infrastructure has no significant effect on poverty rates in papua province.

Research paper thumbnail of Potensi Komersialisasi Jamur Susu (Calocybe Indica) Pada Petani Jamur (Pengabdian Masyarakat Desa Pondok Jeruk-Tanggul Kab. Jember)

Buletin Abdi Masyarakat

Calocybe Indica mushroom researches revealed the beneficiary to health such to prevent stroke and... more Calocybe Indica mushroom researches revealed the beneficiary to health such to prevent stroke and breast cancer. Mushroom propagation has not widespread available yet in Indonesia or high bid price than button, clam, wood mushroom. Home farming is based on environmentally and economical method ought to be applied for the calocybe indica propagation. Counselling and training method based on propagation stages are most plausible to bring knowledge about a new high value variety of mushroom. The aim of training for farmers in Pondok Jeruk Vilage, Jember Distric is to bring technical matters using agricultural waste for planting media of Calocybe indica mushroom. Usage of garden and agricultural waste media such as banana leaves, wood grain, and coconut fiber as a differentiator of mushroom cultivation test group, by applying the basic conditions of growing mushrooms in nature. Each group applied similar treatment, then growing mushrooms to be observed intensely up to harvest. Economic ...

Research paper thumbnail of Tingkat Kesulitan Keuangan dan Risiko Litigasi Terhadap Kinerja Perusahaan dengan Konservatisme Akuntansi Sebagai Variabel Mediasi

E-Jurnal Akuntansi

This study aims to analyze the effect of financial distress and litigation risk on company perfor... more This study aims to analyze the effect of financial distress and litigation risk on company performance through the mediating role of conservatism accounting in property and real estate companies on the Indonesia Stock Exchange in 2020. The results of the study explain that the level of financial difficulty and litigation risk has no significant effect on company performance, while conservatism has a significant negative effect. The results also explain that the level of financial distress has a significant negative effect on the accounting conservatism of the company, but the risk of litigation has no significant effect on the accounting conservatism of the company. The results also explain that accounting conservatism can perfectly mediate the effect of the level of financial distress on company performance, but cannot mediate the effect of litigation risk on company performance. Keywords: Financial Difficulty Level; Litigation Risk; Accounting Conservatism; Performance

Research paper thumbnail of The Reality Amidst Pandemic on Trust and Morality of Tax Payer: Tax Payment and Tax Compliance in a Suburban Area in Indonesia

Proceedings of the 2nd International Conference on Science, Technology, and Environment

Research paper thumbnail of Peramalan Indeks Harga Saham Melalui Trending Topic Youtube Pada Kondisi Great Lockdown

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2022

This research aims to find out the trending topic with the hashtag Large-Scale Social Restriction... more This research aims to find out the trending topic with the hashtag Large-Scale Social Restrictions which affects changes in the values of the stock prices index during the pandemic. The forecasting method is Autogressive Integrated Moving Average. The results showed that the index experienced a movement when the hashtag on Youtube is trending. The research implication for shareholders and the government is to be able to make policies that protect the condition of the stock market and the image of the stock market in Indonesia in order to remain good in the era of the Covid-19 pandemic with various kinds of uncertainty Abstrak Riset ini bertujuan mengetahui trending topic dengan tagar pada platform digital Youtube yaitu Pembatasan Sosial Skala Besar (PSBB) memengaruhi perubahan nilai IHSG dan ISSI pada masa pandemi. Metode peramalan dengan menggunakan metode ARIMA (Autogressive Integrated Moving Average) dipilih dalam penelitian. Hasil penelitian menunjukkan indeks IHSG mengalami p...

Research paper thumbnail of Indikasi Manajemen Laba DI Sekitar Perubahan Peraturan Perpajakan Tahun 2000

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 2005

The previous research found empirical evidences about earnings management surrounding initial pub... more The previous research found empirical evidences about earnings management surrounding initial public offering (IPO). This study obtained to give prove that tested earnings management around taxation role changed in companies that listed 1999 until1 2000. Statistical analysis method used is parametric and by comparing of mean of discretionary accruals as a proxy by earnings management. This research ' result shows there are not indication of earnings mangement at one year before legalized taxation change, neither at legalization. It can explain that management have another efford to protecting their asset from government regulation.

Research paper thumbnail of Indikasi Earning Management DI Sekitar Ipo

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 2003

Penelitian ini disusun untuk mengindikasi keberadaan manajemen laba di sekitar IPO. Hal yang mend... more Penelitian ini disusun untuk mengindikasi keberadaan manajemen laba di sekitar IPO. Hal yang mendorong rnanajemen laba dalam pengungkapan laporan keuangan tahunan adalah adanya motivasi peningkatan nilai perusahaan di mata investor. Sehingga pihak manajemen cenderung terdorong untuk memilih prosedur akuntansi yang merekayasa pengungkapan laba. Studi ini menggunakan angka akuntansi yang termuat di dalam laporan keuangan perusahaan yang terdaflar di Bursa Efek Jakarta yang bagi investor dan calon investor dianggap sebagai sumber kemakmuran. Komponen kebijakan &lam bentuk discretional accruals dari total akrual, lebih tepat dipergunakan untuk mengungkap rekayasa laba, mengingat manajemen lebih tertarik pada laba sebelum pajak untuk memasukkan dampak dari a h n akrual. Penelitian mengidentif;kcui adanya kecenderungan manajemen melakukan earnings mangemen/ (manajemen laba) setelah IPO. Sebagian dari penelifian ini h a m dikemukakan dengan asumi periode terjadiinya manajemen laba dan saaf terjadinya pembalikan akrual. h a t penelitian ini diketahui pengmuh kandungan informasi dalam penjabman kebijakan a h a 1 terhadap periode keputusan manjemen melakukan IPO, dalam konotasi Indonesia haitu perusahan yang terdaflar di Bursa Efek Jakarta).

Research paper thumbnail of FAKTOR-FAKTOR YANG MEMPENGARUffi PENGUKURAN PAJAK TANGGUHAN PADA PERUSAHAAN GO PUBLIK DI INDONESIA

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 2006

Kami menemukan bahwa manajemen perusahaan di Indonesia cenderung jlexible dalam mengukur pajak ta... more Kami menemukan bahwa manajemen perusahaan di Indonesia cenderung jlexible dalam mengukur pajak tangguhan. Penelitian ini berusaha menemukan kecenderungan manajemen menggunakan aktiva dan sumber dana untuk membiayai pengeluaran tetap atau beban tetap guna mendapatkan keuntungan potensial, dalam ha1 ini atas pajak tangguhan. Oleh karena itu sebagai proxi digunakan rasio leverage, dividen payout h n intensitas mohl. Sampelpenelitian aciblahperusahuan man$aktur yang terdaftar di Bursa Efek Jakarra. Hasil dari penelitian ini menunjukkan bahwafaktor leverage sangat berpengaruh terhadap pengukuran pajak tangguhan dibandingkan denganfaktorfaktor lainnya, yaitu dividen payout dan intensitas modal.

Research paper thumbnail of Environmental accounting practices in Indonesia : case study on state owned enterprises

In presenting this thesis in fulfilment of the requirements for a postgraduate degree from Univer... more In presenting this thesis in fulfilment of the requirements for a postgraduate degree from Universiti Utara Malaysia, I agree that the Universiti Library may make it freely available for inspection. I further agree that permission for the copying of this thesis in any manner, in whole or in part, for scholarly purpose may be granted by my supervisor(s) or, in their absence, by the Dean of Tunku Putri Intan Safinaz School of Accountancy. It is understood that any copying or publication or use of this thesis or parts thereof for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to Universiti Utara Malaysia for any scholarly use which may be made of any material from my thesis.

Research paper thumbnail of Issue: 2 339 Global Journal of Contemporary Research in Accounting

The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007... more The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007 showed that although female auditors score higher in ethics than their male counterparts, the chief's position in accounting firms are more often held by men than women. The reason behind this is not any discrimination in the accounting firms but the individual aspects and external factors (client). This research focuses on the factors such as 1) The inclusion of social issues in accounting firms, 2) Job design disruption in the firms, and 3) conditional circumstances in decision making. Earlier studies indicated that the ethnicity variable did not have a significant impact on the performance of auditors because of a reformation process from ethnicity to the nation state or citizenship. The intensive interaction pattern of the social interaction is known as heterocultural society. ___________________________________________________________________________

Research paper thumbnail of Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility

Journal of Accounting Science, 2022

Intrinsic aspect that is owned by internal management on policies related to the corporation soc... more Intrinsic aspect that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sus...

Research paper thumbnail of Antecedents and Consequences of Motivation, Self-Esteem, Academic Culture, Social Intelligence, and Learning Behavior to the Level of Understanding of Accounting

Review of Management and Entrepreneurship, 2020

This study aims to explain the factors that can influence the students at the University of Wijay... more This study aims to explain the factors that can influence the students at the University of Wijaya Kusuma Surabaya in understanding accounting as a form of knowledge. Determination of samples uses the purposive sampling method and resulted in 60 respondents. This study collected samples of seventh semester accounting students who are submitting their undergraduate final assignments, and the sample have fulfilled the required accounting courses. Not all of the variables analyzed influence the level of understanding of accounting. The variable of Social Intelligence, the variable of Learning Behavior, and the variable of Academic Culture are proven to have influence on students’ understanding of accounting. The variable of Motivation and Self-Esteem have no influence on the students’ level of understanding on accounting.

Research paper thumbnail of Ethnicity and Gender Inclusions in Accountant Firms: Case of Indonesia

The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007... more The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007 showed that although female auditors score higher in ethics than their male counterparts, the chief’s position in accounting firms are more often held by men than women. The reason behind this is not any discrimination in the accounting firms but the individual aspects and external factors (client). This research focuses on the factors such as 1) The inclusion of social issues in accounting firms, 2) Job design disruption in the firms, and 3) conditional circumstances in decision making. Earlier studies indicated that the ethnicity variable did not have a significant impact on the performance of auditors because of a reformation process from ethnicity to the nation state or citizenship. The intensive interaction pattern of the social interaction is known as heterocultural society.

Research paper thumbnail of Penerapan Metode Variable Costing Dalam Penetapan Harga Pokok Produksi Pada Pelaku Umkm (Studi Kasus Pada Umkm Alpujabar Yang Tergabung Dalam Rumah Batik Putat Jaya)

The calculation of the cost of production is one of the important things for manufacturing compan... more The calculation of the cost of production is one of the important things for manufacturing companies, because this can help companies in determining the right selling price. In this case UMKM Alpujabar still have not compiled the cost of production report, for this research is expectedto help UMKM Alpujabar in preparing the cost of production reports using the variable costing method. This research uses a qualitative approach with a case study method. Data collection techniques using interviews, observation, and documentation. In addition, the author also collects the data needed through the study of literature through the literature in accordance with research. The results of this study can be concluded that (1) UMKM have not yet calculated and reported the cost of production (2) the constraints faced by UMKM are the lack of owner knowledge about recording and preparing cost of production reports, time constraints in preparing related reports and lack of owner awareness the importa...

Research paper thumbnail of Akuntansi Lingkungan Dalam Perspektif Regulator

Akuntansi lingkungan (akuntansi lingkungan) di indonesia kurang dalam data pembukuannya karena ke... more Akuntansi lingkungan (akuntansi lingkungan) di indonesia kurang dalam data pembukuannya karena ketidakcukupan standar akuntansi lingkungan atau fokus pada standar internasional. Berdasarkan temuan akuntansi lingkungan diperlukan oleh pemangku kepentingan eksternal dan manajemen internal untuk menjaga stabilitas bisnis. Studi kasus kualitatif dilakukan untuk memahami perlakuan akuntansi lingkungan dari perspektif peraturan Indonesia. Data dikumpulkan dari tujuh belas peserta dalam dua fase; tahap pertama adalah dari regulator, menggunakan tiga teknik pengumpulan data: wawancara, observasi, dan tinjauan dokumen yang kemudian ditriangulasi untuk tujuan analisis. Kerangka konseptual yang masuk akal yang diusulkan oleh penelitian ini terdiri dari enam kategori dari perspektif regulator indonesia tentang praktik akuntansi lingkungan. kategori-kategori dari perspektif regulator yang harus ditetapkan secara terintegrasi, adalah: (a) penggunaan standar organisasi, (b) penegakan hukum lingkun...

Research paper thumbnail of Where is the Sustainable Reporting Development Heading to?: Review on Legitimacy Three Plus Bottom Lines in Indonesia Agriculture Industries

SSRN Electronic Journal, 2021

Research paper thumbnail of Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson

AKRUAL: Jurnal Akuntansi, Apr 14, 2010

The aim of empirical research is continouing study about clean-surplus theory contributed to valu... more The aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.

Research paper thumbnail of Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives

HOLISTICA – Journal of Business and Public Administration, 2018

This study which aims to test the effects of love of money and the ethical environment of the org... more This study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and distributed to participants in university. The result showed that, there are differences among individuals in who has a high levels of love of money and a low levels of love of money in perception of earnings management behavior; and there are differences between a company’s condition that has a high internal control elements (organizational ethical environment) and in company condition where there is no internal control elements (organizational ethical environment) is low in perception of earnings management behavior; and there are interaction between love of money and ethical environment of the organization on perception of earnings management behavior.