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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Riset Akuntansi Dan Bisnis Airlangga AFRE Accounting Financial Review EKUITAS (Jurnal Ekonomi dan Keuangan)
Nurshadrina Kartika Sari
STIE Mandala
Earth & Planetary Sciences Economics, Econometrics & Finance

Published : 5 Documents
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PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Sari, Nurshadrina Kartika; Turjono, Edi; Widaninggar, Nanda
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.791 KB)

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.
FAKTOR YANG MEMENGARUHI RISIKO SISTEMATIS PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Sari, Nurshadrina Kartika
RELASI : JURNAL EKONOMI Vol 16 (2012)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i0.55

Abstract

This Research was conducted at the banks listed on the Indonesia Stock Exchange 2007 to 2009 period, with samples obtained using purposive sampling as many as eleven (11) banks. Beta is measure of systematic risk of shares of a security or portfolio relative to the market risk. The results of the analysis performed using multiple linear regression to determine which of the Asset Growth, Debt to Equity Ratio, Return on Equity and Earning Per Share affecting the Beta Shares, the results showed that four variables had no effect on beta bank stocks listed in Indonesia Stock Exchange 2007-2009.
DETERMINAN STRUKTUR MODAL BANK Sari, Nurshadrina Kartika; Fadah, Isti; Sukarno, Hari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.265

Abstract

Banks are financial institutions how have an important part for the economy of a country. The bank’s main purposes are to collected funds from the public and distributed it back to them in credit loans. The biggest of public trusted to the bank, will make the bigger bank’s liabilities to their funds. This research examines determinants of bank capital structure, including profitability, liquidity, business risk, dividend, management ownership, institutional ownership and bank’s age. The samples in this research are 70 banks in Indonesian period 2006 until 2011, where analyzed with multiple linier regression test with dummy variable to know which of the seven variables are the determinans of the bank capital structures that use DER (Debt to Equity Ratio) to measure it. The result of this research find that determinants of bank capital structures is liquidity, institutional ownership and bank’s age, but profitability, business risk, dividend and management ownership are not the determinants of bank capital structures period 2006 until 2011
Pengaruh Tingkat Pengangguran, Kebutuhan Pangan, Peningkatan Gizi, Dan Peningkatan Pendapatan Per Kapita Terhadap Kawasan Rumah Pangan Lestari (KRPL) Supardi, Supardi; Sari, Nurshadrina Kartika
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.267

Abstract

This study aims to analyze the effect of unemployment rate, food demand, nutrition improvement and income increase per capita after applying Sustainable Food House (KRPL) in Jember Regency. Analysis tool used Multiple Regression Analysis is the number of independent variables used to predict variables depend on more than one. The research design used is associative design, ie to analyze the relationship between one variable with other variables or how a variable affects other variables. The writer uses case study with quantitative approach while the unit of analysis in this research is the influence of Unemployment rate, Food Needs, Nutrition Improvement, and Increase Revenue per Capita to Area Sustainable Food House (KRPL). The sampling method used is the census method, which is a comprehensive sampling of 3 villages with a 3-year study period from 2014 to 2016. Analytical techniques are multiple regression analysis, F test and t test. Keywords: unemployment, food, nutrition, income and krpl.
Efisiensi Bank dalam Kelompok BUKU 4 di Indonesia: Pendekatan Data Envelopment Analysis Sari, Nurshadrina Kartika; Widaninggar, Nanda
AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v1i2.2409

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
Co-Authors Edi Turjono, Edi Hari Sukarno Isti Fadah Nanda Widaninggar, Nanda Supardi Supardi