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PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Pangestika, Redhiena; Murdianingrum, Sri Luna
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTRACT Financial statement has been the means of communicating financial information to the external parties of the corporation. The financial statement has been expected to be able to provide information for the investors and the creditors for making decisions in relation to the investment of their fund. During the composition of the financial statement, an accrual base has been selected because the base has been more rational and fair in depicting the real company’s financial condition; on the other hand, the use of accrual base might provide more flexibility to the managerial boards in terms of selecting the accounting methods as far as the methods do not go against governing Standards of Financial Accounting. The accounting methods intentionally selected by the managerial boards for certain objectives have been known as earnings management. The behaviors of managerial boards that perform the profit management might be minimized by implementing the corporate governance. The mechanism of corporate governance has been marked by the existence of audit committee.The research was performed in order to find the influence of audit committee independence, audit committee expertise, audit committee meeting frequency and audit committee age toward the profit management. The research was performed in the manufacture companies enlisted in the Indonesian Stock Exchange from 2010 – 2012.The results of the research showed that the audit committee independence, the audit committee expertise and the audit committee meeting frequency had influence toward earnings management; on the contrary, the audit committee age did not have influence toward the earnings management. Keyword          :           Earnings management, audit committee independence, audit committee expertise, audit committee meeting frequency, audit committee age
PENGUNGKAPAN ASET KEUANGAN DAN IMPAIRMENT PADA SEKTOR PERBANKAN MENURUT PSAK 60 DI INDONESIA Murdianingrum, Sri Luna; Marita, Marita
Eksos LPPM Vol 1, No 01 (2015)
Publisher : Eksos LPPM

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Abstract

This writing discusses the Statement of Financial Accounting Standard (Pemyataan StandarAkuntansi Keuangan/PSAK) 60. This study is limited into the measure of time from 2010until today, focuses on standard governing the presentation and disclosure of financialinstruments. This standard is very influential on the Indonesian banking disclose detailsof financial assets and the impairment of assets in the financial statements.So, this study aimed to describe the level of compliance of banks in Indonesia to implementSFAS.This writing uses the method of data collecting from any sourcesKeywords .• Banking, Financial asset, Impairment, PSAK 50 and 60
Perkembangan Batik Sleman Suryaningsum, Sri; Gusaptono, Raden Hendri; Murdianingrum, Sri Luna; Maharani, Alifa Nida; Tanjung, Rakyan Widowati
Eksos LPPM Vol 2, No 1 (2020): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i1.4153

Abstract

This research uses a qualitative analysis approach. Data of this research obtained collected from direct observation of batik motifs, the development process, and batik production in the batik centre of Sleman Regency. The results of the research conducted from January to June 2019 are to find out how the history of batik in Sleman Regency and what its development has been to date. Review the motives and meanings contained in Sleman batik. Batik in Sleman Regency is in the time of growing and developing. Now, Sleman able to develop batik motifs and production with the support of the government, the community, and other institutions. The geographical situation of Sleman consists of lowlands and highlands, giving rise to various batik motifs that occur adapted to their environmental conditions. With the development of time and technology, it also influences the development of the Sleman batik development process. Batik themes in Sleman include the motifs of salak, elephant, and eel. Sleman batik colours tend to be dark because Sleman does not have a coastal area. Sleman Batik Development continues done through batik training. Sleman batik creation contest. The government carries out a cultural festival. Establishment of Small and Medium Industries (IKM). Sleman Batik continues processed into various new products such as bags and others. The government is expected to increasingly supportive the promotion and development of Sleman batik motifs. Maintain ongoing training for batik makers. Incorporating Sleman Batik crafts in local content must be in public and private schools
KEPUASAN KERJA MEMEDIASI PRODUKTIVITAS DOSEN DAN TENAGA KEPENDIDIKAN SAAT WORK FROM HOME (?) Sirait, Afni; Murdianingrum, Sri Luna
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 4, No 1 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v4i1.52

Abstract

The COVID-19 pandemic has brought many changes in various sectors. The education sector is one of the sectors that is significantly affected and must adapt as soon as possible to changes due to government regulations and policies. The purpose of this research is to analyze the productivity of lecturers and education personnel due to WFH policies and to mediate job satisfaction factors. The population of this study was lecturers and education staff in the FEB UPN "Veteran" Yogyakarta and a total sample of 85 respondents. Data were collected by distributing questionnaires, testing the validity, reliability, and testing the structural evaluation of the model data processing using SmartPLS. The results of the direct effect obtained the path coefficient value of 0.611 that the indirect effect was 0.386. This path coefficient value explains that there is a direct, positive, and significant relationship between endogenous and exogenous variables, but the mediating variable only has a partial effect. This research is expected to provide additional considerations for policymakers in the FEB UPN "Veteran" Yogyakarta in managing the productivity of lecturers and educational staff.