Dr. Indayani, SE., M.Si.
Dr. Indayani, SE., M.Si.
Fakultas Ekonomi dan Bisnis
Akuntansi Manajemen
Professional Summary

Indayani is a lecturer of Accounting Science at the Faculty of Economics and Business of Syiah Kuala University. He completed his bachelor's degree in Accounting Economics at Syiah Kuala University in 1999. She  was completed magister sains in accounting at postgraduate Program of Syiah Kuala University in 2006. He completed his PhD in Doctoral Program of Economics at the Faculty of Economics and Business of Diponegoro University in 2017. since 2007 until now a permanent lecturer at the Faculty of Economics and Business Syiah Kuala University.

Educational Background
2012 – 2017
S3
Universitas Diponegoro
Ilmu Ekonomi
2000 – 2006
S2
Universitas Syiah Kuala
Ilmu Akuntansi
2000 – 1999
S1
Universitas Syiah Kuala
Akuntansi
1 The Effect of Budget Participation Relationship and Organizational Mechanization On Regional Tax Performance Mediated by The Budget Slack in Indonesia
2025 Q4 · Journal Quality Access to Success
2 Biaya Karbon, Biaya Limbah dan Dampaknya Pada Biaya Modal: Kasus di Indonesia
2025 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 10 (3), 529-538, 2025
3 Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province
2024 No-Q · Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 12 (1), 407-420-407-420, 2024
4 How Audit Committee Address The Effects Of Political Connections And Government Ownership In Banking Sector
2024 No-Q · Journal Jurnal Reviu Akuntansi dan Keuangan 14 (1), 159-178, 2024
5 Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector
2024 No-Q · Journal Jurnal Akuntansi
6 Factors affecting regional government capital participation in Aceh Regional Banks
2024 No-Q · Journal Journal of Contemporary Accounting, 126-137, 2024
7 Mengapa Perusahaan Manufaktur Di Indonesia Melakukan Keputusan Hedging?
2023 No-Q · Journal Jurnal Reviu Akuntansi dan Keuangan
8 Pengaruh Nilai Tambah Ekonomis, Profitabilitas, Dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia
2023 No-Q · Journal Journal of Economics and Business UBS
9 The Effect of SISKEUDES Implementation, Village Apparatus Training, and Internal Control System on The Quality of Village Financial Reports
2023 No-Q · Journal Jurnal Akuntansi ISSN 2303, 0356, 2023
10 Corporate sustainability and digitalization: is it a bank performance boosters?
2023 No-Q · Journal Governance 317, 324, 2023
11 Salam financing: from common local issues to a potential international framework
2022 Q1 · Journal International Journal of Islamic and Middle Eastern Finance and Management
12 The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia
2022 No-Q · Journal Journal of Contemporary Accounting, 162-168, 2021
13 The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh)
2022 No-Q · Journal Jurnal Akuntansi 9 (2), 2022
14 Predicting future performance and dividend policy by asset revaluation and leverage
2022 No-Q · Journal Jurnal Keuangan Dan Perbankan 26 (3), 515-537, 2022
15 KEBERLANGSUNGAN USAHA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19
2022 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7 (2), 279-290, 2022
16 Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan?
2022 No-Q · Journal AFRE (Accounting and Financial Review) 5 (2), 140-149, 2022
17 The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh
2022 No-Q · Journal Journal of Accounting Research, Organization and Economics 5 (2), 147-155, 2022
18 The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK)
2022 No-Q · Journal International Journal of Business, Economics, and Social Development 3 (3 ..., 2022
19 The Effect of Budget Gaps on the Relationship of Budget Control, Organizational Mechanization on Regional Tax Performance in Indonesia
2022 No-Q · Journal Prosiding SNABM 1th 2022 1 (1), 289-311, 2022
20 ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PADA GRAND NANGGROE HOTEL DI ACEH
2021 No-Q · Journal Soedirman Accounting Review 1 (volume 6), 1-12, 2021
21 Behaviour towards investments in Islamic capital market: An exploratory study
2020 Q1 · Journal International Journal of Trade and Global Markets
22 The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance
2020 No-Q · Journal Jurnal Akuntansi dan Auditing Indonesia 1 (Vol 24), 55-66, 2020
23 ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN
2020 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5 (1), 12-23, 2020
24 A Study of Whistleblowing Intentions in Government Sector
2020 No-Q · Journal Jurnal Reviu Akuntansi Dan Keuangan 10 (2), 285-301, 2020
25 ANALYZING THE FACTORS THAT AFFECT THE FINANCIAL REPORTING TIMELINESS OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
2020 No-Q · Journal Sosiohumaniora 22 (3), 391-395, 2020
26 What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia
2020 No-Q · Journal Journal of Accounting Research, Organization and Economics 3 (1), 28-38, 2020
27 Taxpayer Compliance in Aceh Indonesia Province
2020 No-Q · Journal East African Scholars Journal of Economics, Business and Management 3 (7 ..., 2020
28 The effect of public accountant reputation, audit opinion, and institutional ownership on timeliness of financial reporting and its impact on the value of the firm of ...
2020 No-Q · Journal IAR Journal of Business Management 1 (4), 2020
29 Effect of religiusity, locus of control, and professional commitment to whistleblowing intention
2019 Q2 · Journal Opcion
30 The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City
2019 No-Q · Journal Journal of Accounting Research, Organization Economics 2 (3), 262-270, 2019
31 Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange
2019 No-Q · Journal J. Account. Res. Organ. Econ 2 (2), 123-134, 2019
32 Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan
2018 No-Q · Journal Jurnal Dinamika Akuntansi dan Bisnis Vol 5 (1), 31-42, 2018
33 Determinants influencing conditional and non-conditional conservative accounting
2018 No-Q · Journal Academy of Accounting and Financial Studies Journal 22 (3), 1-17, 2018
34 Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung)
2017 No-Q · Journal Jurnal Telaah dan Riset Akuntansi 10 (1), 25-36, 2017
35 Struktur modal dan keberlangsungan lembaga keuangan mikro
2017 No-Q · Journal Jurnal Akuntansi dan Auditing Indonesia, 81-94, 2017
36 Capital Structure, Corporate Governance and Financial Sustainability in microfinance
2017 No-Q · Journal International Journal of Economic Research 14 (14), 291-304, 2017
37 CONTENT ANALYSIS OF THE NEW CUTTING EDGE INTERMEDIATE: ITS COMPATIBILITY WITH THE NEW SCHOOL BASED CURRICULUM SYSTEM
2015 No-Q · Journal English Education Journal
38 Literature Review : Dysfunctional Audit Behavior
2015 No-Q · Journal Journal of Economic Science, 52 - 61, 2015
39 PENGARUH POSISI KAS, RASIO UTANG TERHADAP EKUITAS,DAN POTENSI PERTUMBUHAN TERHADAP RASIO PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
2013 No-Q · Journal Etikonomi 12 (1), 2013
40 Pengaruh kepemilikan manajerial dan struktur modal terhadap nilai perusahaan (studi empiris pada perusahaan non keuangan di bursa efek indonesian
2013 No-Q · Journal PROFITA 5, 2017-219, 2013
41 Pengaruh informasi asimetri dan voluntary disclosure terhadap cost of capital pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
2013 No-Q · Journal Jurnal Reviwe Akuntansi dan Keuangan, 2088-0685, 2013
42 Factors Influencing The Intention to Use of Information System for Audit in The Financial Audit Board of Indonesia
- No-Q · Journal
43 The Effects of Capital Intensity, Financial Distress, Leverage, Analyst Coverage and Investment Opportunity Set on Accounting Conservatism in Politically Connected Companies ...
- No-Q · Journal
1 Does sharia board foster islamic microfinance bank performance of indonesia
2024 Q2 · Book Series The AI Revolution: Driving Business Innovation and Research: Volume 2, 159-170, 2024
2 Unveiling the Impact of Earnings Autocorrelation, Volatility, and Complexity in Delaying Audit Reports
2024 No-Q · Conference Proceedin 2024 International Conference on Decision Aid Sciences and Applications Dasa 2024
3 ESG and Sustainability Committee: Catalysts for Corporate Reputation
2024 No-Q · Conference Proceedin 2024 International Conference on Decision Aid Sciences and Applications ..., 2024
4 Sustainability of Islamic Microfinance Institutions: A Systematic Literature Review
2023 No-Q · Conference Proceedin 2023 International Conference on Sustainable Islamic Business and Finance Sibf 2023
5 How Corporate Governance Impact to Sustainability Report?
2023 No-Q · Conference Proceedin 2023 International Conference on Decision Aid Sciences and Applications â¦, 2023
6 The Importance of Assets and Liabilities in Sustainability Disclosure: Evidence from Indonesia
2023 No-Q · Conference Proceedin 2023 International Conference on Decision Aid Sciences and Applications ..., 2023
7 The Comparison of Bank Financial Performance Before and During Pandemic (Covid-19) In Index80 Banking Sector Companies
2023 No-Q · Conference Proceedings 2nd International Interdisciplinary Conference on Environmental Sciences and ..., 2023
8 Best Practices for Sustainability of Cooperatives and Coffee Farmers
2023 No-Q · Conference Proceedings Proceeding International Conference of Community Service 1 (2), 348-355, 2023
9 The Pandemic of Covid-19 and the Sustainability of Insurance Companies
2022 No-Q · Conference Proceedin 2022 International Conference on Sustainable Islamic Business and Finance ..., 2022
10 How Environmental Performance and Cost Decisions Impact to The Financial Performance? Case of Mining Industry
2022 No-Q · Conference Proceedin 2022 International Conference on Decision Aid Sciences and Applications ..., 2022
11 The Effect of Perceived Ease of Use, Perceived Usefulness & Quality of Information on Interest in Transactions Using E-Commerce (Study on Generations Y & Z in Aceh Province)
2022 No-Q · Conference Proceedin International Conference on Decision Aid Sciences and Applications (DASA ..., 2022
12 The Influence of Fraud Diamond, Gender, Ethical Ideology on Cheating Behavior of Accounting Student
2022 No-Q · Conference Proceedings Proceedings of the 20th Malaysia Indonesia International Conference on ..., 2022
13 The effect of organizational structure on budgetary slack in local tax collection offices in indonesia
2022 No-Q · Conference Proceedings Proceedings of AICS-Social Sciences 12, 104-112, 2022
14 Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pemerintah dalam pengambilan keputusan internal
2021 No-Q · Conference Proceedings
15 Effect Of religiosity, Locus Of Control, and Professional Commitment to Whistleblowing Intention
2018 No-Q · Conference Proceedings The Fifth International Conference on Governance and Accountability (ICGA) 2018
1 Pengembangan Jamur Tiram Menjadi Produk Masker Wajah Dengan Automaticfacial Mask Machine
2022 000420129
1 Best Paper Ph.D Accounting
10-12-2014 PDIE UNDIP Semarang Indonesia
1 TOT Perbankan Syariah
02-12-2014 Otorosisasi Jasa Keuangan Semarang
2 Kolokium Semester ganjil 2014/2015 Pada Program Studi Doktor Ilmu Ekonomi Fakultas Ekonomika dan Bisnis Universitas Diponegro
26-11-2014 PDIE UNDIP Semarang
3 EBSCOhost Training
18-11-2014 UPT Perpustakaan Universitas Diponegoro Semarang
4 Sosialisasi Pemanfaatan Electronic Resources Proquest, Ebrary dan Alexander Street Press
02-10-2014 UPT Perpustakaan Universitas Diponegoro Semarang
5 Disaster Heritage and Creative Economy: from Perspective of Area Informatics,
21-12-2011 S2 Kebencanaan program pascasarjana unsyiah Banda Aceh
6 TOT Pembuatan dan Pemanfaatan Teknologi Informasi sebagai Sistem Pembelajaran Inovatif
09-11-2011 ICT center Unsyiah Banda Aceh
7 International Seminar on Global Economic and Business Outlook, a Worldwide Look of The Macro Economic Sitution
14-10-2011 Fakultas Ekonomi Unsyiah Banda Aceh
8 Workshop Kurikulum Program Studi Magister Kebencanaan
25-08-2011 S2 Kebencanaan program pascasarjana unsyiah Banda Aceh
9 Tracer Study Program Studi Akuntansi Fakultas Ekonomi Universitas Syiah Kuala
26-05-2011 Fakultas Ekonomi Unsyiah Banda Aceh
10 Seminar Nasional: Implikasi PSAK adopsi IFRS dalam Aspek Perpajakan dan Lembaga Perbankan
09-04-2011 Fakultas Ekonomi Unsyiah Banda Aceh
Academic Overview
70
Total
Journal43
Proceeding15
Patent1
Award1
Workshop10
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