Articles
<![CDATA[Struktur Organisasi dan Sistem Informasi Akuntansi pada BUMN di Kota Bandung ]]>
<![CDATA[., Rapina]]>;
<![CDATA[Carolina, Yenni]]>;
<![CDATA[Claudia, Cindy]]>
<![CDATA[ Zenit Vol 4, No 3 (2015) ]]>
Publisher : <![CDATA[Zenit ]]>
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<![CDATA[The purpose of this study is to determine how strong the influence of organizational structure on accounting information system at a state owned company in Bandung City. The population in this research is the employees of a state owned company in Bandung City. This research uses verificativeresearch. The sampling technique in this research is non probability sampling with a purposive sampling procedure. The data that have been obtained are processed by using SPSS application. This research uses a simple regression analysis model to examine the influence of the organizationalstructure on the accounting information system. The result of this research shows that there is an influence of organizational structure on the accounting information system.Keywords: accounting information system, organizational structure, organizational behavior,accounting information quality.]]>
<![CDATA[Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) ]]>
<![CDATA[Kenisah, Melania Lintang]]>;
<![CDATA[Carolina, Yenni]]>;
<![CDATA[Rapina, Rapina]]>
<![CDATA[ KINERJA Vol 24, No 1 (2020): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v24i1.2415
<![CDATA[This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack]]>
<![CDATA[Participative Budgeting, Employee Motivation and Budgetary Slack in Private Sector in Indonesia ]]>
<![CDATA[Carolina, Yenni]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v12i2.25264
<![CDATA[This research was conducted to evaluate and analyze budgeting practices in the private sector, especially in the banking sector. This study analyzes the relationship between employee involvement in the budgeting process and budgetary slack practices through employee motivation. Participatory budgeting can make employees more motivated because employees will feel needed and their opinions are heard. As a result, employees reduce or eliminate dysfunctional behavior, namely budgetary slack. The data collection technique used was a questionnaire. The questionnaire was filled out by supervisors or managers at banks in Bandung. Questionnaires that can be processed are 33 questionnaires. The data analysis technique used is Structural Equation Modeling-PLS (SmartPLS 3.0). Hypothesis testing results indicated that the two research hypotheses can be accepted..]]>
<![CDATA[The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion ]]>
<![CDATA[Setiawan, Santy]]>;
<![CDATA[., Rapina]]>;
<![CDATA[Carolina, Yenni]]>;
<![CDATA[Hidayat, Kevan]]>
<![CDATA[ KINERJA Vol 25, No 2 (2021): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v25i2.4795
<![CDATA[Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concern]]>
<![CDATA[The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure ]]>
<![CDATA[Maryana Maryana]]>;
<![CDATA[Yenni Carolina]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v25i1.4941
<![CDATA[This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with E-views software. This study also utilizes pollution from firms that are admitted to the LQ 45 index listed on the BEI from 2014 to 2018. The research sample used was 18 purposive sampling method selected firms. The results of this study that have been processed simultaneously are that firm size, leverage, firm age, media visibility and profitability have a significant impact on SR disclosure. Partially, Firm Size and Media Visibility do not have a significant impact on SR disclosure. Leverage and Firm Age have a negative and significant impact on SR disclosure, while profitability has a positive and significant impact on SR disclosure.DOI: https://doi.org/10.26905/jkdp.v25i1.4941]]>
<![CDATA[An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System ]]>
<![CDATA[Keni Claudia]]>;
<![CDATA[Yenni Carolina]]>;
<![CDATA[Melissa Hartono]]>;
<![CDATA[Monica Cristiana]]>;
<![CDATA[Andre Oktawijaya]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 26, No 1 (2022): January 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v26i1.6384
<![CDATA[This study aims to examine the effect of top management support and organizational culture on the management accounting system's quality, the impact of the management accounting system, and the impact of the quality of the management accounting system on user satisfaction and managerial performance. The population in this study were 119 banks consisting of Conventional Commercial Banks, Regional Development Banks, and Islamic Commercial Banks in Indonesia registered with the OJK. One hundred respondents filled in the questionnaire. The minimum sample of this research is 33 samples. The sampling technique used in this research is simple random sampling. The data collection technique used in this study was a questionnaire, with data analysis techniques using Partial Least Squares Equation Modeling (PLS-SEM). This study indicates that top management support and organizational culture positively affect the quality of the management accounting system, and the quality of the management accounting system has a positive effect on user satisfaction and managerial performance.]]>
<![CDATA[THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY ]]>
<![CDATA[Santy Setiawan]]>;
<![CDATA[Yenni Carolina]]>;
<![CDATA[Aura Kristiani]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.155
<![CDATA[Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.]]>
<![CDATA[Pelatihan Pengelolaan Hutang Keluarga Bagi Jemaat GKPS Bandung ]]>
<![CDATA[Christine Dwi Karya Susilawati]]>;
<![CDATA[Se Tin]]>;
<![CDATA[Yenni Carolina]]>;
<![CDATA[Sondang Mariani Rajagukguk]]>;
<![CDATA[M. Sienly Veronica]]>;
<![CDATA[Lina Anatan]]>
<![CDATA[ Dedication : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2022) ]]>
Publisher : <![CDATA[LPPM IKIP Jember ]]>
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DOI: 10.31537/dedication.v6i1.653
<![CDATA[Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh karena itu sangat penting untuk memperoleh pengetahuan mengenai cara mengelola hutang keluarga. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan kepada jemaat GKPS Bandung mengenai cara mengelola hutang keluarga agar dapat meningkatkan kesejahteraan jemaat GKPS Bandung khususnya kelompok kaum wanita. Metode yang digunakan dalam kegiatan pengabdian jemaat GKPS Bandung adalah mengadakan talkshow singkat dan diskusi dan tanya jawab mengenai mengelola hutang keluarga. Dari kegiatan pengabdian kepada masyarakat ini adalah jemaat GKPS diharapkan Bandung dapat memperoleh pengetahuan dan berusaha menerapkan pengetahuan mengenai cara mengelola hutang keluarga yang baik sehingga tingkat pemenuhan kebutuhan keluarga dapat optimal.]]>
<![CDATA[Organization's Values Perspective to Financial Reporting ]]>
<![CDATA[Rapina Rapina Rapina]]>;
<![CDATA[Yenni Carolina]]>;
<![CDATA[Santy Setiawan]]>;
<![CDATA[Amanda Gania]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i2.4380
<![CDATA[AbstractThe purpose of this study is to obtain the truth regarding organizations financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables. According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational culture.Abstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya. Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan.]]>
<![CDATA[Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) ]]>
<![CDATA[Melania Lintang Kenisah]]>;
<![CDATA[Yenni Carolina]]>;
<![CDATA[Rapina Rapina]]>
<![CDATA[ KINERJA Vol. 24 No. 1 (2020): KINERJA ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v24i1.2415
<![CDATA[This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack]]>
