Nanda Widaninggar, Nanda
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Penggunaan Relatif Atas Depresiasi yang Dilaporkan dan Pengeluaran Modal Untuk Pengambilan Keputusan Investasi

Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

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Abstract

Investors conducted that earnings was one of the stock’s price indicators. The substitution of accrual basis accounting information to cash basis accounting information was such a big issue since there were much critical ideas across accrual basis accounting information. The aim of this research was to recognize the impact of that substitution, by comparing the earnings in predicting the stock’s price when depreciation was included and when it was substituted by capital expenditure. Linier regression model, the comparation of determination coefficient (R2) between two equations and p-value were used to test the hypothesis and to determine the significance level of the model. This research’s samples were the manufactured companies listed in Indonesia Stock Exchange which was consistenly listed in the crisis period, from 1997-2002 and 2008-2013 and it was found that accrual basis depreciation had more information content than cash basis capital expenditure component that could not indicate the stock’s price.

ANALISIS KESIAPAN PEMBUDIDAYA KJA DAN PEMBENIH HSRT KOMODITAS IKAN KERAPU DALAM MENGHADAPI PERDAGANGAN BEBAS DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR

UNEJ e-Proceeding 2016: Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UNEJ e-Proceeding

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Abstract

The study aimed to analyze and review Test factors affecting the intention to review the readiness to behave hearts Facing Free Trade Commodities ON WITH Groupers using Theory of Planned Behavior. The entire study population cultivators BY KJA And pembenih HSRT in Situbondo, East Java Province Singers, conducted quantitative Operates, WITH spread questionnaires, using Method of Structural Equation Modelling population of 114 farmers Fishermen KJA And pembenih HSRT, distributed questionnaires a total of 70 copies, And The Back And can be processed a number of 43 copies. Based WITH analysis using SEM, TIN findings that affect human constructs against perceived behavioral control, subjective Against influential technology norms, and Commitment Marine and Fisheries Agency Against Third influential NOT IN readiness intervention variable hearts Facing Free Trade. While constructs Regulation Against the influence of perceived control of behavior and attitudes affect the resistance against directions. The only constructs The influential Against three hearts IN readiness Facing Free Trade Financing Is a Formal Financial Institutions. Highest rated affecting intention hearts Readiness Facing Free Trade Is a Subjective Norm.

PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards) as the global financialstandards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.Keyword : Earnings Management, IFRS, Loan Loss Provision, Government Bank.

Value Added Implementasi Enterprise Resource Planning (ERP)

Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Management Information System became pivotal aspect since manager’s decision was made according to the information managed in the database. Enterprise Resource Planning (ERP) was not a brand new issue in Information and Communication Technology (ICT), but the development of this system never got stop. The aim of the implementation of ERP, initially, assisted the operational process of the company, moreover, in PT. Bentoel Internasional Investama Tbk.--a tobacco company which had so many barriers in its industries-- ERP added the value of the company in a very large aspects by using its Be-One. The used of ERP concept increased the productivity and customer satisfaction in the past nine years, and it brought PT. Bentoel Internasional Investama Tbk. to be the best e-Corporation in Indonesia according to SWA magazine version in 2010. ICT through the ERP, did not only create the automation process and efficiency, but also created the improvement of performance and finally changed the stakeholder’s paradigm into customer-centric.

Efisiensi Bank dalam Kelompok BUKU 4 di Indonesia: Pendekatan Data Envelopment Analysis

AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang tingkat efisiensi bank di Indonesia menggunakan Data Envelopment Analysis (DEA). Teknik analisis yang digunakan analisis non-parametrik dengan DEA. Penelitian ini dilakukan dengan menggunakan semua populasi bank Indonesia di BUKU kategori 4 periode 2012 hingga 2017. Analisis data dilakukan untuk empat perbankan dalam kategori BUKU 4 yang memiliki modal inti lebih dari 30 triliun Rupiah, dengan menggunakan metode sensus. Hasilnya memberikan bukti empiris bahwa perbankan Indonesia memiliki 100%. Penelitian ini menunjukkan bahwa tingkat efisiensi mampu mendorong hasil bisnis yang tinggi dan meningkatkan daya saing bagi bank dalam kategori BUKU 4 DOI: https://doi.org/10.26905/afr.v1i2.2409