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Pengukuran Nilai Wajar Aset (IAS 13) dan Aset Tidak Berwujud (IAS 38) terhadap Manajemen Laba
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry,...
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PENINGKATAN KOMPETENSI PEDAGOGIK MERANCANG PROGRAM PENGAYAAN GURU SDN 4 JIKEN MELALUI SUPERVISI AKADEMIK TEKNIK PENILAIAN DIRI SENDIRI SEMESTER II TAHUN PELAJARAN 2018/2019
Widya Wacana: Jurnal Ilmiah
Vol 14
, No 2
(2019)
AbstractThe purpose of this research is to analyze the increasing of the teachers’ pedagogical competencies in designing the enrichment program through academic supervision with self assessment on the second semester of the 2018/2019 year academic. This research is a School Action Research (SAR). The location of this research is Elementary School of 4 Jiken, Sub district of Jiken, Regency of Blora. The time of this research is early the first Semester of the 2018/2019 year academic. The subjec...
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TINGKAT EFISIENSI BANK DI INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 2
(2013)
This study aims to analyze the efficiency of banks in Indonesia period 2007-2009.The tools of analysis is Data Envelopment Analysis (DEA). It uses data financial statemens and supplied by Bank Indonesia. The research shows that in general the performance of banks in Indonesia is inefisiency. Bank that have efficiency is BRI, BTN, BPD Jabar, BPD Jatim, BPD Riau, Bank Niaga dan Bank Muamalat. This fact shows the banks in Indonesia have not been up to the wasteful use of cost on several input va...
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