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All Journal Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat The Indonesian Journal of Accounting Research
Luciana Spica Almilia
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perancangan Sistem Informasi Pendapatan Asli Daerah (PAD) Berbasis Database pada Instansi Pemerintah Luciana Spica Almilia; Firman Adi Setya
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2006
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk merancangan sistem informasi penerimaan kas dan pengeluaran kas terkomputerisasi berbasis Microsoft Access pada instansi pemerintah, sangat mendukung kinerja instansi baik operasional maupun manajerial, khususnya penerimaan kas dan pengeluaran kas. Dimana penerimaan kas dan pengeluaran kas yang sebelumnya dilakukan secara manual, yaitu pencatatan data secara manual atau klerikal , yang kemudian dipindah ke file komputer dalam program Microsoft Word atau Microsoft Excel, dimana kedua program tersebut sebagai penyimpan data-data, sekaligus proses perhitungan dan laporan.Dengan perancangan sistem ini, data-data transaksi yang terjadi di instansi pemerintah, dapat dibuatkan tabel sebagai file penyimpanan dan sekaligus digunakan sebagai data–data pokok yang akan di manipulasi dan kemudian dari hasil proses pemanipulasian tersebut dapat diperoleh laporan penerimaan kas dan pengeluaran kas. Tabel-tabel yang terbentuk dapat pula digunakan sebagai acuan pembuatan form, dimana form sendiri dapat difungsikan sebagai fasilitas proses entri data-data. Sedangkan, proses pemanipulasian data-data di dalam tabel dilakukan dalam query-query, antara lain query PAD, query Biaya, query Transaksi. Dalam query-query tersebut terjadi proses pengekuivalenan, pemrosesan dan pemanipulasian data yang akan di gunakan sebagai laporan. Dari perancangan sistem penerimaan dan pengeluaran kas berbasis Microsoft Access instansi akan lebih mudah mengelola data-data dari transaksi yang akan digunakan sebagai bahan pembuatan laporan penerimaan kas. Karena, dalam program atau sistem ini semua komponen dari dari tabel, query, form, dan laporan sudah terhubung satu sama lain (relasi), apabila instansi ingin menambah ataupun mengubah data, tidak perlu lagi menginput data sumber lagi, semua data-data akan berubah dengan sendirinya.Kata Kunci: Sistem Informasi Akuntansi, database, pendapatan asli daerah (PAD), instansi pemerintah.
Faktor Penentu untuk Pengembangan Kualitas Profesional di Bidang Sistem Informasi Akuntansi Luciana Spica Almilia; Mutia Anugrah Pratiwi
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2006
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu dalam pengembangan muatan materi mata kuliah yang terkait dengan Sistem informasi akuntansi (SIA) untuk menghadapi permintaan dalam dunia kerja akan professional Sistem informasi akuntansi (SIA) yang berkualitas. Faktor penentu yang diteliti dalam penelitian ini terdiri dari: (1) Faktor Pengetahuan Bisnis, (2) Faktor Aplikasi Kemajuan SI, (3) Faktor User Support, (4) Faktor Programming, (5) Faktor Perencanaan Sistem. Sampel dalam penelitian ini adalah perusahaan Provider yang ada di Surabaya. Sedangkan responden didalam penelitian ini adalah Professional Sistem Informasi yang terbagi kedalam tiga group yaitu : analis, programmer dan end user support division (devisi pendukung pemakai akhir) pada perusahaan-perusahaan provider yang dijadikan sampel penelitian. Hasil penelitian ini menunjukkan: Pertama, fungsi Pengetahuan Bisnis dibentuk oleh variabel memahami lingkungan bisnis, mengartikan masalah bisnis dan menghasilkan solusi teknologi yang tepat, dan pengetahuan bisnis. Kedua, aplikasi kemajuan sistem dibentuk oleh variabel programming, e-commerce, end-user computing support dan informasi perencanaan sistem, manajemen dan. Ketiga, pemakai pendukung dibentuk oleh variabel sistem pakar, kemampuan untuk menghasilkan dan menyampaikan keefektifan informasi dan presentasi yang meyakinkan, pengetahuan industri spesifik dan pemakai pendukung. Keempat, programming dibentuk oleh variabel telekomunikasi/ networks, CASE tools dan perencanaan sistem. Kelima, perencanaan sistem dibentuk oleh variabel pelatihan/ pengetahuan, informasi akses dan keamanan dan kemampuan untuk bekerja lebih dekat kepada para pemakai dan pemeliharaan hubungan baik dengan pelanggan.Kata Kunci: Sistem Informasi Akuntansi, profesional SI, muatan materi SI, analisis faktor.
PENDAMPINGAN GURU DALAM RANGKA PENGELOLAAN KEUANGAN MELALUI PELATIHAN ‘YUK NABUNG SAHAM’ Nuraini Rokhmania; Nurul Hasanah Uswati Dewi; Luciana Spica Almilia
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v2i2.24104

Abstract

Pemerintah saat ini tengah gencar mengkampanyekan kegiatan investasi saham melalui slogan “Yuk Nabung Saham” sebagai alternative investasi lain bagi masyarakat selain investasi berupa asset tetap maupun dengan cara menabung di bank. Investasi saham memiliki beberapa keuntungan yang tak kalah dari pilihan investasi lain. Kegiatan investasi saham juga lebih mudah dilakukan, karena cukup menggunakan smartphone dan dapat dilakukan dimanapun. Meski memiliki banyak keuntungan kegiatan investasi ini masih belum banyak dikenal masyarakat, sehingga perlu dilakukan pelatihan dalam praktik pembelian saham dan mengontrol investasi yang dilakukan. Sebagai kelompok produktif yang dekat dengan masyarakat dan juga agen perubahan, maka guru merupakan mitra yang tepat untuk kegiatan pengabdian masyarakat ini. Kegiatan Pengabdian ini memilih Guru SMK Prapanca 2 Surabaya sebagai mitra. Kegiatan pengabdian diawali dengan pengisian formulir untuk membuka akun saham dan dilanjutkan dengan pelatihan praktika melakukan transaksi trading saham. Hasil Pengabdian Masyarakat ini adalah adanya peningkatan pengetahuan guru tentang literasi keuangan  secara umum dan berhasil dibuka sepuluh akun menabung saham baru.
INTERNET FINANCIAL REPORTING: STUDI KOMPARASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA EFEK MALAYSIA Emma Handayani; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Purpose of this research to know the difference quality internet financial reporting of manufacturing companies listed in Indonesia and Malaysia stock exchange. Sample for this research is website of manufacturing company are listed onIndonesia and Malaysia stock exchange. The research methods was using index internet financial reporting. The methods of data analysis was using descriptive analysis and mann whitney test. One of the survey findings was that listedmanufacturing companies in Indonesia stock exchange have a greater index internet financial reporting than Malaysia. Another major finding was that listed manufacturing companies in Indonesia and Malaysia stock exchange have a sameindex of content and technology. Another major finding was that listed manufacturing companies in Indonesia and Malaysia stock exchange have a difference index of timeliness and user support.Keyword : internet financial reporting, Malaysia, Indonesia, content, timeliness, technology, user support.
ANALISIS FAKTOR YANG MAMPU MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA BANK GO PUBLIC PERIODE 2007-2011 Emil Pratiwi; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier toobtain. The purpose of this research to examine financial ratios that affect financial distress condition of a bank. Theindependen variable which is used to test on research is CAR, NPL,ROA, ROE, LDR,and IRR. The sample of this researchconsist of 100 banks, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis islogistic regression. This research used 7 logistic regression model from Zaki’s research had developed.The result showthat NPL, ROA, and ROE is a significant variable to determine of financial distress banks.Keywords: financial distress, financial ratios, logistic regression, bankruptcy.
PENGARUH POLA PENYAJIAN END OF SEQUENCE (EoS) DAN SERI INFORMASI PENDEK DALAM PENGAMBILAN KEPUTUSAN INVESTASI Nirwana Putri Pravitasari; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study tested the model of belief adjustment in investment decision The purpose of this study was to reexamine whether there are differences in investment decisions between participants were informed of good news followed by bad news than participants who obtain information about bad news followed by good news on the pattern of presentation End of Sequence and series of short information. Design of Experiments in this study is that the pattern of presentation 1x1x2 End Of Sequence, series of short information and directions evidence (good news followed by bad news and the bad news followed by good news). The research hypothesis of research in this study were tested by Mann Whitney test. Variables used in this research is an investment decision, patterns of presentation end of the sequence, a series of short information, and order of proof. Participants involved in this research were 44 students Perbanas Surabaya bachelor degree majoring in Accounting or Management that are being or have taken courses of Financial Statement Analysis and Investment Management and Capital Markets. The result obtained is that there are significant differences in the final judgment participants who received information of good news followed by bad news compared to participants who received information about bad newsfollowedby good news also recency effect occurs in making investment decisions.Keywords: End Of Sequence, Investment Decision, Recency Effect,
POLA PENYAJIAN INFORMASI DAN KEPUTUSAN INVESTOR YANG IRASIONAL Herla Kusumawardhani; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine the difference between the participants' investment decisions that informed good news followed by bad news rather than participants who informed bad news followed by good news on the pattern of presentation of Step by step and length series information. Design of Experiments in this study is 1x1x2 which is pattern of presentationf Step by step (SBS), a series of information length, and direction of evidence information (good news followed by bad news and bad news followed by good news). The hypothesis in this study were tested with the Mann-Whitney U test. The results from this study indicate that there is no difference between participants investment decisions that were informed of good news followed by bad news than participants who informed good news followed by bad news in the presentation of SBS meanwhile in series pattern length information in the investment decision-making. This suggests that investment decisions taken by investors is as Irrational. Non-compliance results with the theory that in acu caused by four factors that affect the internal validity of such selection, maturation, history, and testing.Keywords: Step by step; Sbs; No order Effect; Investment Decision.
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Luciana Spica Almilia; Kristijadi Kristijadi
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier to obtain. The purpose of this research to examine financial ratios that affect financial distress condition of a firm. The sample of this research consist of 24 distress firms and 37 non-distress firms, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis is logistic regression. The result show that profit margin ratio (net income/net sales), financial leverage ratio (current liabilities/total assets), liquidity ratio (current assets/current liabilities) and growth (net income/total assets growth) is a significant variable to determine of financial distress firms.Keywords: financial distress, financial ratios, bankruptcy.
Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela “Internet Financial and Sustainability Reporting” Luciana Spica Almilia
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions was used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research found that firm size, return on asset, and majority holder are determinant factors of IFSR index in Indonesia.Keywords:    internet, internet sustainability reporting, internet financial reporting, company website
The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement Luciana Spica Almilia; Putri Wulanditya
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.1.1155

Abstract

Co-Authors Anak Agung Gede Sugianthara Angraini Angraini Emanuel Kristijadi Emil Pratiwi Emma Handayani Ertambang Nahartyo Firman Adi Setya Herla Kusumawardhani Jogiyanto Hartono Kristijadi Kristijadi Lailatul Badriyah Maria Oktavia Elizabeth Sinambela Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Murdiawati, Dewi Mutia Anugrah Pratiwi Nanang Shonhadji Nirwana Putri Pravitasari Nita, Riski Aprilia Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Putri Wulanditya Putri Wulanditya, Putri Riski Aprilia Nita Winny Herdinigtyas