Articles
<![CDATA[PROSES SUKSESI DAN PEMAHAMAN AKUNTANSI PADA KEBERHASILAN BISNIS KELUARGA ]]>
<![CDATA[Fella, Fella]]>;
<![CDATA[Kristianti, Ika]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol 9, No 1 (2020): Nominal April 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/nominal.v9i1.29933
<![CDATA[Abstrak: Proses Suksesi dan Pemahaman Akuntansi Pada Keberhasilan Bisnis Keluarga. Penelitian ini dilakukan bertujuan untuk mengetahui hubungan antara proses suksesi dan pemahaman akuntansi terhadap keberhasilan bisnis keluarga. Subjek penelitian ini adalah pemilik bisnis keluarga di Salatiga dan Semarang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengujian regresi linier. Sampel dari penelitian ini sebanyak 158 pengelola dan pemilik bisnis keluarga di Semarang dan Salatiga. Sebaran perolehan data diperoleh 78 dari responden Semarang, sedangkan 80 berasal dari Salatiga. Data diperoleh dari penyebaran kuesioner melalui google form dan penyebaran kuesioner langsung pada daerah penelitian. Berdasarkan hasil uji t, dapat disimpulkan bahwa proses suksesi berpengaruh terhadap keberhasilan bisnis keluarga dan pemahaman akuntansi berpengaruh terhadap keberhasilan bisnis keluarga. Kata kunci: Proses Suksesi, Pemahaman Akuntansi, Keberhasilan Bisnis Keluarga]]>
<![CDATA[APAKAH DIVIDEN MEREFLEKSIKAN KUALITAS LABA? ]]>
<![CDATA[Prayoga, Reiner Amos Ivan]]>;
<![CDATA[Kristianti, Ika]]>
<![CDATA[ International Journal of Social Science and Business Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i1.24195
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi keterkaitan dividen dengan kualitas laba pada perusahaan manufaktur di Indonesia. Studi tentang kualitas laba perusahaan telah dilakukan tetapi masih sedikit yang mencoba untuk terhubung dengan dividen. Penelitian ini mencoba memberikan bukti bahwa dividen memiliki pengaruh terhadap kualitas laba. Populasi penelitian ini adalah 168 perusahaan manufaktur di Indonesia. Laporan keuangan perusahaan untuk periode 2016-2018 digunakan sebagai sampel penelitian ini. Analisis regresi digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa pembayaran dividen dan rasio pembayaran dividen berpengaruh positif signifikan terhadap kualitas laba.]]>
<![CDATA[Konsep Kesatuan Usaha : Pendekatan Socioemotional Wealth dan Family Embeddedness ]]>
<![CDATA[Kristianti, Ika]]>;
<![CDATA[Charita, Nindya Permata]]>;
<![CDATA[Prastyo, Bagus Dwi]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 9, No 2 (2020): Jurnal Ekonomi Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v9i2.40902
<![CDATA[The purpose of this study is to analyze and make conclusions about the concept of business unity that will be associated with socioemotional wealth and family embeddedness. This study will portray SMEs from the concept of business entity. This study uses Social-Emotional Wealth (SEW) and Family Embeddedness (FE). There are five dimensions in SEW and three dimensions in FE. This research uses qualitative research with the object of research of several food and beverage and batik UKM in Salatiga and Surakarta. The selection of research objects is based on the length of the business and the family's business management. The technique used in this study was an interview with six people as key informants. The results showed that the majority of SMEs in this study had applied the concept of a business entity. The social-emotional wealth approach has a bigger role than the kinship family approach because external factors trigger the development of SMEs in maintaining their business continuity more and internal factors of family members actually reduce company performance because they are prone to conflict and thus costs. that happened was bigger.]]>
<![CDATA[Dampak financial technology terhadap kinerja keuangan perbankan ]]>
<![CDATA[Kristianti, Ika]]>;
<![CDATA[Tulenan, Michella Virgiana]]>
<![CDATA[ KINERJA Vol 18, No 1 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jkin.v18i1.8254
<![CDATA[Penelitian ini bertujuan untuk menjelaskan dampak financial technology (fintech) terhadap kinerja keuangan perbankan dan mengkaji perbedaan kinerja keuangan perbankan seiring dengan pertumbuhan fintech. Pengujian dilakukan dengan menggunakan sebuah event studi, sedangkan kinerja keuangan diukur dengan menggunakan rasio keuangan yaitu ROA, BOPO dan NPL. Data yang digunakan dalam penelitian ini adalah 2012-2017 di perbankan yang memiliki layanan fintech. Metodologi yang digunakan pendekatan kualitatif deskriptif dengan melakukan uji beda menggunakan alat uji SPSS. Uji beda dilakukan untuk melihat apakah kinerja keuangan perbankan terganggu oleh fenomena fintech atau tidak. Analisis kualitatif dilakukan dengan mengkaji masalah terkait. Kesimpulan yang dapat diambil adalah inovasi yang terjadi di perbankan melalui fenomena fintech bukan sebagai gangguan tetapi sebagai kesempatan untuk mengembangkan layanan fintech dan meningkatkan kinerja keuangan perbankan.]]>
<![CDATA[Analisis Profil Penggunaan Layanan Peer-to-peer Lending Pada UKM di Kota Salatiga ]]>
<![CDATA[Kristianti, Ika]]>
<![CDATA[ Jurnal Ilmiah Manajemen Kesatuan Vol 8 No 3 (2020): JIMKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[LPPM Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jimkes.v8i3.343
<![CDATA[The COVID-19 pandemic in Indonesia has inflicted an inevitable income drop to many businesses, including Small Medium Enterprise (SME). In order to continue running their operational activities and keep fulfilling its obligations, some SMEs started to use P2P lending services as one of its capital sources. The purpose of this study is to portray the profile of P2P lending user, especially in Salatiga. This research is conducted by using qualitative research methodology with descriptive approach. Some SMEs believe that P2P lending can provide them with support in fulfilling their obligations. But in the other hand, there are others which argue that the services provided by P2P lending are inefficient and ineffective in fulfilling their business obligations.]]>
<![CDATA[Analisis Penerapan International Financial Reporting Standards Bagi Usaha Mikro Kecil Menengah ]]>
<![CDATA[Kezia Amelia Hidayat]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i1.506
<![CDATA[Usaha ekonomi produktif berdiri sendiri, yang dilakukan perseorangan atau badan usaha yang bukan merupakan anak perusahaan, dikuasai atau menjadi bagian baik langsung dan tidak langsung berikut merupakan pengertian dari Usaha Mikro Kecil Menengah (UMKM). UMKM adalah salah satu cara yang sangat efektif untuk mengurangi angka kemiskinan dan pengangguran di Indonesia. Dalam penelitian ini, penulis mengambil sample pada UMKM Kota Magelang dengan menggunakan metode kualitatif. Peneliti mengambil tiga objek UMKM yang berbeda, terdapat UMKM Sigaret Melawan, UMKM Kripik Tempe Bunga Kantil dan UMKM Kerajinan Tangan tas souvernir DAR. Dari hasil penelitian dari ketiga objek dapat disimpulkan bahwa pencatatan menggunakan IFRS memiliki kelebihan dan kekuarangan, serta tidak semua UMKM dapat mengaplikasikan standar IFRS bagi usahanya.]]>
<![CDATA[Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies ]]>
<![CDATA[Lusiana Lusiana]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v24i2.3195
<![CDATA[Cost response to decreasing activity is often smaller compared to rising costs when there is an increase in activity volume. The phenomenon of the cost response is often referred to as sticky cost behavior. This study aimed to determine whether there was sticky cost behavior in selling, general, and administrative (SGA) costs of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The observation period was in 2015-2017. The sample used was 258 manufacturing companies selected by using a purposive sampling technique. The type of data used was panel data using quantitative methods in the form of stationary with panel data regression tests with the Generalized Least Square (GLS) model. We found that there was no sticky cost behavior in the SGA costs of manufacturing companies in Indonesia. This study implies that decision making on a scale of activity in a company is difficult to predict. JEL Classification: C33, G30, J39 How to Cite:Lusiana, Kristianti, I. (2020). Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies. Jurnal Keuangan dan Perbankan, 24(2), 214-224.DOI: https://doi.org/10.26905/jkdp.v24i2.3195]]>
<![CDATA[Village’s Strategic in Facing Potential Fraud on Sistem Keuangan Desa (Siskeudes) ]]>
<![CDATA[Kezya Audela]]>;
<![CDATA[Felicia A Hadiluwarso]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i1.y2022.p1-15
<![CDATA[This study will identify the village's ability to deal with potential fraud in the management of the village financial system. An increase in the allocation of village funds that is not followed by progress and good village financial management can increase fraud. In response to this, the Government facilitate internal control related to the management of village funds through SISKEUDES. Therefore, it is necessary to see Village X’s SISKEUDES management during Covid-19 pandemic, where economic conditions in Indonesia weakened. In Covid-19 pandemic, The Government has increased the amount of village fund allocations so that the opportunity to commit fraud during economic pressure experienced by the community is increasingly wide open. The research was conducted in Village X using a qualitative descriptive method. The data was obtained through the process of interview with village heads, treasurers. Analysis tech-nique used is data triangulation. The results of the study state that the possibility of fraud in Village X is quite significant because SISKEUDES can be accessed by all village officials, no regular change of username and password, no supervision in document input, the low educational background of the majority of Village X residents. In addition, research also shows that increasing village fund allocations are not in line with progress and good fund management. This research can be a evaluation and a reference in developing existing regulations to improve defense capabilities in managing the village financial system also can be helpful for related agencies, as the development of internal control for optimal system management.]]>
<![CDATA[ESKALASI KOMITMEN DAN PROJEK BERISIKO: PERUBAHAN RASIONALITAS DALAM GRUP ]]>
<![CDATA[Viona Christalia Nugrahanti]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018 ]]>
Publisher : <![CDATA[Jurnal Akuntansi ]]>
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<![CDATA[This study aims to provide empirical evidence of how the decision taken by the manager if it is in the condition of escalation of commitment and faced with a risky project. The research was conducted at Satya Wacana Christian University with students majoring in Accounting, Faculty of Economics and Business. 77 participants were incorporated in the study who acted as production managers and taken 59 to become ready-to-process data. Manipulation is done in the form of high and low commitment escalation, and high-risk and low-risk projects. The experimental method was chosen to examine the causality relationship between escalation of commitment, risk project, and change of rationality by applying cost accounting concepts that have been studied during college. The results show that when participants are in a condition of low commitment escalation and face a low-risk project, it will make rational decisions. The same was also shown after the participants discussed in the group. The smallest change of rationality is generated after the participants have a discussion in the group. This study contributes to the accounting science of how cost accounting is applied to decision making and also contributes to the business world especially for decision makers. Decision makers can consider escalating commitments and risky projects that can alter their rationality.Keywords: escalation of commitment, risk project, rationality, group]]>
<![CDATA[ANALISIS SEKTOR PARIWISATA DALAM PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN TORAJA UTARA ]]>
<![CDATA[Ika Kristianti]]>;
<![CDATA[Meity Bala]]>
<![CDATA[ Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019 ]]>
Publisher : <![CDATA[Jurnal Akuntansi ]]>
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<![CDATA[Penelitian ini dilakukan untuk mengetahui peran dan kontribusi yang diberikan sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Toraja Utara. Tujuan dari penelitian ini untuk memberikan gambaran mengenai perekonomian Toraja Utara terutama dari Sektor Pariwisata dan menjadi evaluasi bagi pemerintah Toraja Utara dalam meningkatkan kegiatan dan program kepariwisataan guna membantu pemerintah dalam meningkatkan PAD di Daerah Toraja Utara. Jenis penelitian ini adalah deskriptif kualitatif dengan metode analisis tematik interpretative. Penelitian ini menggunakan data primer dan data sekunder. Berdasarkan hasil analisis, kesimpulan yang didapatkan bahwa sumbangsih sektor pariwisata terhadap PAD Toraja Utara sebesar 2.3%. Pengelolaan dan pengembangan sektor pariwisata di Toraja Utara sudah berjalan dengan baik, meskipun masih ada beberapa kekurangan seperti jalan menuju objek wisata yang rusak. PAD Toraja Utara ditahun 2012 sudah terealisasi sebesar Rp 2,584,696,398 sedangkan tahun berikutnya 2013 hingga 2017 tidak terealisasi. Kata kunci: pendapatan asli daerah, sektor pariwisata, pengelolaan sektor pariwisata, kontribusi sektor pariwisata]]>
