Dosen Pengajar S1 Akuntansi

Dr. Ira Geraldina, S.E M.S Ak, CA

Email: ira.geraldina@ibs.ac.id

Journal

Education

  1. Dr. (candidate) in Accounting, University of Indonesia, 2012-now
  2. Magister of Science in Accounting, University of Indonesia, 2010
  3. Bachelor of Accounting, Padjajaran University, 2001

Profesional Organization Membership

Chartered Accountant Indonesia (CA)
Registered Accountant (Ak)

  1. Financial Accounting & Capital Market
  2. Corporate Governance
  3. Tax Accounting
  4. Decision Making Strategy in Accounting

Lecturer of

  1. Financial Reporting (Basic and Intermediate)
  2. Research Methodology in Accounting
  3. Accounting Theory

Trainer in accounting issues/topics

Journal Article

  1. Peran Debt Covenant dalam Memitigasi Perilaku Oportunistik Kepemilikan Blockholders dalam Mengatur Rasio Volatilitas Pada Perusahaan yang Menerapkan IAS 41 Agrikultur (Etania Simamora & Ira Geraldina), Jurnal Keuangan dan Perbankan, Vol. 10 No. 2 Tahun 2014
  2.  Preferensi Manajemen Laba Akrual atau Manajemen Laba Riil dalam Aktivitas Tax Shelter (Ira Geraldina), Jurnal Akuntansi dan Keuangan Indonesia, Vol. 10 No. 2 Tahun 2013
  3. Pengaruh Tingkat Kesehatan Bank Terhadap Opini Audit Going Concern (Ira Geraldina), Jurnal Bisnis, Manajemen, & Ekonomi, Vol. 10 No. 4 Tahun 2011
  4. Pengaruh Diversifikasi Berhubungan dan Tidak Berhubungan terhadap Excess Value Perusahaan Property dan Real Estate yang terdaftar di BEI Tahun 2008-2010 (Neneng Ana Fauziah dan Ira Geraldina), Jurnal Keuangan dan Perbankan, Vol. 7 No. 2 Tahun 2011

Conference Proceedings

  1. The Effect of Fair Value of Financial Assets on Information Content of Future Earnings : Evidence from Public Banks in Indonesia, Simposium Nasional Akuntansi XVII, Lombok 2014
  2. Windows Dressing Motives of Commercial Deposits at Commercial Banks in Indonesia, 25th Asian Pacific Conference on International Accounting Issues, Bali 2013
  3. Manajemen Laba Akrual dan Riil dalam Aktivitas Tax Shelter (Studi pada Perusahaan Manufaktur yang Memperoleh Surat Ketetapan Pajak Kurang Bayar Periode 2001-2010), Simposium Nasional Akuntansi XVI, Manado 2013
  4. Derivatives Risk Exposure, Volatility of Firms Value, and Going Concern Audit Opinion, Annual Conference of Asian Academic Accounting Association 2011, Bali 2011
  5. Exposur Risiko Instrumen Derivatif, Volatilitas Nilai Perusahaan, dan Opini Audit Going Concern, Simposium Nasional Akuntansi XIV, Aceh 2011

Dr. Etikah Karyani, SE. Ak. MSM. CA, CMA

Email: etika.karyani@ibs.ac.id

Journal

Education

  • Universitas Indonesia, Jakarta; (August 2018), Concentration: Accounting Thesis title: Peran Risk Governance terhadap Kualitas Operational Risk Disclosure dan Kinerja Perbankan ASEAN-5 (GPA: 3.83)
  • Universitas Indonesia, Jakarta; (August 2006), Concentration: Finance Thesis title: Pengaruh Perubahan Bond Rating terhadap Return Saham Perusahaan di Bursa Efek Jakarta (GPA: 3.43)
  • SE, Ak. Universitas Gadjah Mada, Yogyakarta; (August 1995), Concentration: Accounting Script title: Pengaruh Informasi Akuntansi Manajemen terhadap Kinerja Perusahaan Jasa Konstruksi di DIY (GPA: 2.9)

Award

2019 – Otoritas Jasa Keuangan (OJK) Best Paper Award in the 1st Call for Paper “Seminar Nasional Riset Kebijakan Perbankan 2019”

2017 –  Wahjudi Prakarsa Best Paper Award in the 6th International Accounting Conference from Faculty of Economics & Business, Universitas Indonesia

2017 – The best poster of the Doctoral Dissertation Research from Minister of Research Technology and Higher Education

2016 –  Doctoral Dissertation Research Grant from Minister of Research Technology & Higher Education

2013 –  Doctoral education scholarship from Minister of Research Technology & Higher Education

Profesional Organization Membership

Ikatan Akuntan Indonesia, Anggota Kompartemen Akuntan Pendidik

SUMMARY OF QUALIFICATIONS:

  • Fourteen years of teaching and assessment activities within own area of specialist including researching, lecturing, setting/marking coursework, and field work for undergraduates.
  • Four years of curriculum management, particularly in accounting department.
  • Five years of progressively responsible experience in all phases of finance and accounting with major controlled in manufacturing costing, overseas taxes (European taxes). Managed and analyzed the financial and daily cash flow report. Annually improved finance performance meet to corporate strategy. Rearranged the loan of overseas creditors (in restructuring program).
  1. Focuses On Sustainable Finance Issues
  2. Corporate Governance
  3. Capital Market
  4. Management Accounting
  5. Risk Management Particularly In Banking Sector

1. Ketua Jurusan Akuntansi STIE IBS, tahun 2008-2012
2. Sekretaris Komite Penjaminan Mutu STIE IBS, 2007-2008
3. Administrative Assistant, Somerville Family Network, Massachusetts, 2001-2002
4. Finance Senior Staff & Accounting Section Head, United Tractors PE, 1996 –  2000

REVIEWER

1 2020 Jurnal Mix (Sinta 2), Universitas Mercu Buana
2 2019 Jurnal Equity (Sinta 4), UPN Veteran, Jakarta
3 2019 Reviewer and Moderator of the 6th Accounting Scientific Conference (Konferensi Ilmiah Akuntansi), Jakarta, Indonesia
4 2019 Jurnal Ultima (Sinta 4), Universitas Multimedia Nasional
5 2019 International Journal of Emerging Markets (IJOEM) (Q2)
6 2019 Jurnal Akuntansi Aktual (JAA) (Sinta 3)

RECENT PUBLICATIONS

No

Title of Paper

Journal Name

Volume/Number/

Year

1

Risk governance and bank profitability in ASEAN-5: A Comparative and an empirical study

(Etikah Karyani, Setio Anggoro Dewo, Wimboh Santoso, & Budi Frensidy)

International Journal of Emerging Markets (IJoEM) – Q2

 

Volume 15, No. 5, 2020, pp.949-969

2

Role of risk governance in promoting operational risk disclosure and performance: An ASEAN-5 banking perspective

(Etikah Karyani, Setio Anggoro Dewo, Budi Frensidy, & Wimboh Santoso)

International Journal of Business and Society (IJBS) – Q3

 

Volume 2, No. 3, November 2019

 

3

Generic strategies and financial performance persistence: Study in Indonesia banking

(Etikah Karyani & Hilda Rossieta)

Management and Accounting Review (MAR) – ISSN:  2600-7975 Volume 17, No. 1, April 2018

4

Risk governance and performance: Research on Indonesian and Malaysian banking

(Mouldy Meirine & Etikah Karyani)

Indonesian Journal of Accounting Research (IJAR) – Sinta 2 Vol. 20, No. 2, May 2017

5

Ownership concentration and bank risk (A study on banking sector in Indonesia)

(Etikah Karyani & Sidharta Utama)

Journal of Economics, Business, & Accountancy (JEBA) – Sinta 2 Volume 18, No.2, August-November 2015

6

Implicit and explicit taxes: Study of Asia Pacific banking.

(Etikah Karyani & Dwi Martani)

Indonesian Journal of Accounting Research (IJAR) -Sinta 2 Volume 17, No. 2, April 2014

7

Pengaruh pengumuman perubahan bond rating terhadap return saham perusahaan di Bursa Efek Jakarta

(Etikah Karyani & Adler Manurung)

Jurnal Riset Akuntansi Indonesia (JRAI) – Sinta 2 Volume 9, No. 3, September 2006

 

ACADEMIC ACTIVITIES

No

Year

Title

Kinerja Lingkungan dan Pengungkapan CSR:

Efeknya terhadap Bond Rating

Does corporate green bond affect performance?

–          presented in Virtual Conference “International Conference on Sustainable Management and Innovation (ICoSMI) 2020”, Bogor

Green Banking and Performance: The Role of Foreign and Public Ownership

–          presented in Webinar “Halo Editor JDAB”

2020 Moderator of Webinar, Host: IBS, BI, OJK

1

2018-now Moderator of Guest Lecturers and Public Lectures at Indonesia Banking School

2

2019 Moderator of the 10th Accounting Goes To IBS, Jakarta, Indonesia

3

2019 Moderator of the 6th International Accounting and Business Conference, Jakarta, Indonesia

4

2019 Reviewer and Moderator of the 6th Accounting Scientific Conference (Konferensi Ilmiah Akuntansi), Jakarta, Indonesia

5

2019 Risks of subsidiaries foreign banks: Evidence from ASEAN-5

–       presented in Otoritas Jasa Keuangan (OJK) the 1st Call for Paper “Seminar Nasional Riset Kebijakan Perbankan 2019”, Jakarta

6

2019 Risk of subsidiaries foreign banks in Indonesia: Impacts of the parent bank economic condition

–        presented in International Accounting and Business Conference (IABC), Jakarta

7

2018/2019 Risk governance, market competition and operational risk disclosure quality: A study of ASEAN-5 Banking.

–        presented in Bank Indonesia-Asia Pacific Applied Economics Association (BI-APAEA) Joint International Conference, Bali, August 2018 &

–        presented in Society of Interdisciplinary Business Research (SIBR), Korea, April 2019.

8

2018 Risk governance and bank profit in ASEAN-5: A comparative study and an empirical investigation

–        presented in International and National Conference on Business Administration and Accountancy (INCBAA), Thailand, February 2018

9

2017 Role of risk governance in promoting operational risk disclosure and performance: An ASEAN-5 Banking perspective

–        presented in International Accounting Conference (IAC), Yogyakarta, August 2017

10

2016 Generic strategies and financial performance persistence (Study in Indonesia Banking)

–        presented International Conference on Accounting Studies (ICAS), Malaysia, August 2016

11

2016 Risk governance dan kinerja: Studi pada perbankan di Indonesia dan Malaysia

–       presented in Simposium Nasional Akuntansi (SNA) XIX, Lampung, August 2016

12

2015 Kualitas informasi akuntansi dan bond rating perbankan di pasar ASEAN

–        presented in Simposium Nasional Akuntansi (SNA) XVIII, Medan, September 2015

13

2015 Konsentrasi kepemilikan dan pengambilan risiko bank

–          presented in Indonesian Finance Association (IFA), Solo, January 2015

14

2014 Market reaction to the disclosure vs recognition of fair value.

–        presented in International Accounting Conference & Student Forum (IACSF), Jakarta, November 2014

15

2014 Pajak implisit dan pajak eskplisit dalam industri perbankan (studi di negara Asia Pasifik)

–        presented in Simposium Nasional Akuntansi (SNA) XVII, Lombok, September 2014.

 

 

RELEVANT EXPERIENCE

  • 2019 Senate member, Indonesia Banking School, Jakarta, Indonesia
  • 2008 – 2012, 2018 Head of Accounting Department, Indonesia Banking School, Jakarta, Indonesia
  • 2006 – now Full-time Faculty Member, Indonesia Banking School, Jakarta, Indonesia, for subject of Investment, Financial Management, Financial Accounting, Management Accounting, Management Control Systems, and Analysis of Financial Statement.
  • 1997 – 2000 Accounting Supervisor & Finance Senior Staff, PT United Tractors PE (subsidiary of Astra International), Jakarta, Indonesia
  • 1995 Financial Report Analysis, PT Surveyor Indonesia, Jakarta, Indonesia
  • 1993 – 1995 Lecturer & researcher Assistant, Universitas Gadjah Mada, Yogyakarta, Indonesia

Experience as a Volunteer Worker

  • 2020 Shariah Financial Trainer for Ikatan Pengusaha Muslimah Indonesia (IPEMI), Kuala Lumpur, Malaysia
  • 2019 Committee of the 6th International Accounting and Business Conference, Jakarta
  • 2019 Trainer for Current Issues of Indonesia Accounting Standards (PSAK 71 – Financial Instruments) for General and High School Teachers, Jakarta.
  • 2019 Financial Trainer for small and medium businesses (UMKM), Jakarta
  • 2019 Penulisan Karya Ilmiah (writing scientific work) in Cibinong, Bogor
  • 2019 Hibah Dikti untuk Pengabdian Masyarakat (Grants from Higher Education Ministry for Community Service)
  • 2006–2010 Supervisor for Social Internship Program for Indonesia Banking School students in Central Java and East Java, Indonesia
  • 2001-2002 Administrative Assistance, Somerville Family Network, Massachusetts, USA