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Monika Kussetya Ciptani

Faculty Of Business, President University, Cikarang, Indonesia

Author-ID : 247861

Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document

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Articles

The Analysis of Company Size, Complexity of Operation, Profitability, Solvency and Audit Firm Size toward Timeliness of Financial Statement Reporting for Company listed in LQ45 Index in Indonesia Stock Exchange (2012 – 2014) Raditya Pratama; Monika Kussetya Ciptani
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Companies are required to submit their annual report timely after the end of fiscal year to support stakeholder’s need of information. Financial statements would have benefits if delivered accurately and timely to the users for decision making. This research is aimed to identify the effect of company size, complexity of operation, profitability, solvency, and audit firm size toward the timeliness of financial statements reporting in companies that are listed in LQ45 index from 2012 to 2014 either simultaneously and partially. The research involves 69 samples, which consist of 3 years data of 23 companies that are consistently listed in LQ45 index from 2012 to 2014. The research found that complexity of operation, profitability, and audit firm size are statistically significant toward the timeliness of financial statements reporting. While company size and profitability are not statistically significant toward the timeliness of financial statements reporting. The F-test result revealed that one or more independent variables have significant influence toward the timeliness of financial statements reporting. Then, the R2 analysis showed that the regression model is able to describe timeliness of financial statements reporting by 26.3%. The rest 73.7% is explained by other factors apart from this research.

The Effect of Supply Chain Quality Integration on Supply Chain Management Practice to Achieve Supply Chain Performance Monika Kussetya Ciptani; Yunica Wahyu Dewantari
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.809

In manufacturing company, quality of product could become their competitive advantage to compete in the market. To achieve good quality of products and activities, company need to have system or strategy to manage their supply chain activity and make it more effective and efficient flow of production and improve the quality of information sharing, production time, and products, so the company can improve their performance. This study conducted to find out the mediating effect of supply chain quality integration on supply chain management practices to achieve performance. Researcher was using PLS Structural Equation Modelling (PLS-SEM) to analyze data. The sample of this research was consumer goods manufacturing in Indonesia and using primary data with questionnaire as data collection method. After analysis using PLS-SEM, researcher was found that supply chain management practices affect operational performance; and supply chain quality integration has mediating effect on the effect of supply chain management practices on operational performance of company.

The Analysis of Recognition, Measurement, Presentation and Disclosure of Assets arisen from Tax Amnesty Program in Indonesia (Study Case in PT. XYZ) Menaz Sadaka; Monika Kussetya Ciptani
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Tax amnesty program in 2016 gives new problem for accountants in Indonesia in dealing those assets in accordance with IFAS. However, very little empirical investigation has explained this problem, and that which has found no empirical support for this. The purpose of this study is to understand how the assets arisen from tax amnesty should be recognized, measured, presented, and dislosed in financial statements. This research also illuminates the readers with phenomenon of tax amnesty in PT XYZ in order to give them understanding in concept and technical. The approach conduted in this study was a qualitative approach where it used case study. This study used primary data and secondary data. Primary data was obtained by interviewing PT XYZ about how they treat their assets from tax amnesty program. Primary data was also obtained by interviewing the auditor in order to get the conceptual understanding from the different perspective. Subsequently, secondary data was obtained from literature review, PSAK 70, seminar, and others. By using qualitative approach, the researcher exposed the data reflected through words or sentences. The result of this study shows that: the entity should use the amount in SKPP (Surat Keterangan Pengampunan Pajak) as deemed cost, and every assets arisen from tax amnesty should be recorded by debiting assets and crediting Additional Paid-in Capital; any initial measurement should be measured at acquistion cost, then measurement after initial measurement should be referred to each relevant SFAS; the entity can choose to apply the accounting policy either retrospectively or prospectively; the entity can present tax amnesty assets in the same classificaton of non-tax amnesty assets only if they have same measurement method; and the entity disclose the adequate information in financial statements.

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