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All Journal Ekonomi Bisnis Kinerja Pro Bisnis BAKI (Berkala Akuntansi dan Keuangan Indonesia) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Minda Baharu JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Bisnis Terapan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal Of Business, Finance, and Economics (JBFE)
Alfonsa Dian Sumarna
Politeknik Negeri Batam
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FINANCIAL TECHNOLOGY SEBAGAI SOLUSI DAN RESOLUSI NEW NORMAL PADA INDUSTRI JASA KEUANGAN Alfonsa Dian Sumarna
Pro Bisnis Vol 15, No 1: Februari (2022)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v15i1.1392

Abstract

Changes due to the Covid-19 pandemic have led to the emergence of new financial service types. Financial sector’s adoption using the Artificial Intelligence (AI) and Machine Learning (ML) is the key factor to survive, rise and grow. Today mostly people are familiar using technology in all side of life which causes a new normal needed to get convenience in all respects including on financial services. The financial services industry is increasingly using financial technology and new innovations in carrying out its functions and implementing new solutions that fundamentally intend to attract consumers. The purpose of this study is to examine and analysis changes in fintech adoption in the financial industry. This qualitative research using Secondary Data Analysis (SDA) which is describes the changes and impacts of the application of fintech on the financial industry from various perspectives of international surveys. The harmonization and adoption of fintech in the financial industry will bring changes to organizational governance and regulations. Organizational governance requires commitment and full support from management to triumph of fintech. The regulation will protect the rights of customers and also company itself from fraud that can be caused by fintech.
The Examination On The Industry 4.0 Of The Dispositional Affect In Accountant’s Ethic Lapses Behavior Alfonsa Dian Sumarna
KINERJA Vol. 24 No. 2 (2020): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3124

Abstract

Finance and accounting are an area that are many unethical activities could be happen especially in this fourth industrial revolution today. In this study, we analyze the impact among the dispositional affect (positive affect and negative affect), gender, age, educational background, work experience to ethical lapses behavior. Dispositional affect is divided into four states which are the enthusiastic, the happiness, the frustration, and the fear. We find that disspositional affect, age, education background, work experience and gender are not significantly influences the ethical lapses behavior. Enthusiastic and happy people will try to avoid doing ethical lapses even from their superior’s behest because they have genuinely positive achieve goals and nobel expectations into their job. Negative affect of frustration and fear also have no significant influence to the ethical lapses behavior. The ambiguity of situations that tend to be uncertain and unpredictable can cause anxiety in other psychological cases. The frustation and fear make people tend to aware and protect themselves from bad consequence of ethical lapses. Other than variable educational background, age, work experience, negative affect of frustrated and negative affect of fear have highly significant correlation. The implications from this study for practice and research are also provided.
NON-FINANCIAL FACTORS AFFECTING FINANCIAL PERFORMANCE IN INDONESIAN NCSR AWARD RECIPIENT COMPANIES Alfonsa Dian Sumarna; Widya Putri Muzakir
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v1i1.26445

Abstract

Non financial factors that affect financial performance have many different findings that cause research gaps. This study analyzes the influence of Corporate Social Responsibility (CSR) in more detail instruments by proxying it into variabel Employee Relations, Community, Product, Environment and the Good Corporate Governance (GCG) are proxied into Number of Independent Board of Commissioners, Institusional Ownership, Audit Quality on Return on Assets as the financial performance from companies that receive awards from the National Center of Sustainability Reporting Indonesia. The research uses partial test and simultaneous test using SPSS. Because the impact of CSR and GCG is not directly related to performance, the finance performance variable is calculated one year after the company implements CSR and GCG. The result showed that the implementation of CSR and GCG has a significant effect simultaneously on financial performance. Partially which has a significant effect is CSR with the proxy of community and environment variable. Non-financial factors (CSR and GCG) affect 21,4% of the company’s financial performance.
REINFORCEMENT OF THE FINANCIAL LITERACY FOR THE FINANCIAL SUSTAINABILITY OF MSME THROUGH THE STRATEGIC FUNDING BASED ON FINTECH Alfonsa Dian Sumarna; Nanik Lestari; Doni Putra Utama; Mega Mayasari; Muhammad Ramadhan Slamet; Wika Arsanti Putri; Vina Kholisa Dinuka; Diah Amalia
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3472

Abstract

Masalah literasi keuangan adalah kebutuhan pokok bagi setiap individu, terutama bagi orang yang akan memulai bisnis sendiri supaya dapat menghindari masalah keuangan di masa depan. Wawasan pendanaan dapat ditingkatkan salah satunya dengan mengikuti sosialisasi dan pelatihan. Webinar Pengabdian Kepada Masyarakat ini dilaksanakan untuk menjawab kebutuhan masyarakat terkait wawasan pendanaan. Kegiatan ini bertujuan memberikan sosialisasi literasi keuangan untuk meningkatkan wawasan dan pengetahuan strategi pendanaan bagi masyarakat umum, mahasiswa, UMKM terutama usaha rintisan. Metode pengabdian dilaksanakan melalui tiga tahapan kegiatan yaitu persiapan, pelaksanaan, dan evaluasi. Pelaksanaan kegiatan inti berupa webinar dilaksanakan secara daring melalui platform zoom. Hasil dari kegiatan pengabdian ini peserta mengetahui wawasan pendanaan usaha dalam mempertahankan keberlangsungan bisnisnya tidak hanya dari pendanaan internal saja melainkan juga dari eksternal. Strategi pendanaan berbasis fintech yang dapat dimanfaatkan oleh UMKM baik yang sudah berdiri maupun yang startup adalah P2L (peer-to-peer lending) dan crowdfunding. Platform untuk kedua jenis pendanaan berbasis fintech ini telah diatur oleh OJK (Otoritas Jasa Keuangan) dan dilindungi secara legal dengan ketentuan berlaku sehingga aman untuk pelaku UMKM. Selain persyaratan administratif, ada hal penting lain yang harus diketahui oleh calon kreditur yaitu mengenai lembaga debitur yang terdaftar dan berizin di OJK. 
ASPEK KEUANGAN YANG MEMPENGARUHI KINERJA PERUSAHAAN MENGGUNAKAN NILAI PASAR TOBIN’S Q Alfonsa Dian Sumarna; Nur Fitria Yuliani
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 10 No 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.4505

Abstract

The working capital is an important evalution for calculating company performance which indirectly influence the Indonesia’s trade balance. This study aims to examine the influence of working capital on the performance before (2016-2017) and after (2018-2019) trade balance defisit. Working capital consists of Receivable Collection Period, Inventory Conversion Period, Payable Deferral Period, and Cash Conversion Cycle, while liquidity proxied by Current Ratio. Company performance is proxied by the company value using Tobin’s Q. This study using purposive sampling of manufacturing companies sub-sector consumer goods industry that are listed in Indonesian Stock Exchange which fulfill the criterias with total observation are 106 samples. Data analysis using Eviews9. The hypothesis tests using t-test and F-test. The finding is working capital and liquidity before defisit period have significant influence to company performance except Receivable Collection Period. Meanwhile after defisit period working capital and liquidity have significant influence to company performance except Receivable Collection Period and Payable Deferral Period. The result for both period is significant influence simultaneously.
MSME’S Perception to Accounting Conceptual: Case Study in Batam Alfonsa Dian Sumarna; Doni Putra Utama
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.10430

Abstract

To fulfil the needs of Micro, Small, and Medium Enterprises (MSMEs) is an important major. The SAK EMKM 2018 is made simpler than the previous issued SAK ETAP. The SAK EMKM was issued to encourage and provide the facilities for MSMEs in preparing the financial statement. The financial statement is one of the requirements for applying for credit to the relevant agencies. This study used the quota sampling method with the minimum sample which is calculated by using Slovin formula for as many as 115 respondents. The questionnaires use the semantic differential scale. The result of this research is that 80% of the respondents have never attended the SAK EMKM training and socialization. And only 34,78% of the respondents have done simple bookkeeping to record their business transactions, even though they have not applied the SAK EMKM. The factors that cause MSME do not do the bookkeeping are the lack of knowledge about the correct accounting based on the right standard and the consideration of being wasting time. Overall, the perception of MSMEs towards the understanding about the SAK EMKM is still in the “Don’t Understand” category. And most respondents as 58.49% expect regular accounting training according to applicable standards (which are simple ones) for business owners.
FINANCIAL INFORMATION WITH THE MODERATION OF FIRM SIZE ON THE STOCK PRICE OF LQ45 ISSUERS Alfonsa Dian Sumarna; Putri Nadya Agustini
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3433

Abstract

The stock price is an important factor and must be considered by investors because stock price shows the performance of the company. The stock price also shows the value of a company and is an appropriate index for the effectiveness of the company. Companies that included on category LQ45 (Liquid 45) are the fourty-five dominate listed companies in the Indonesia Stock Exchange. LQ45’s stock price is relatively stable compared to the other companies, even during the current pandemic. This study aims to find empirical evidence regarding the factors that influence and moderate the stock price of LQ45. The independent variables were Price Book Value (PBV), Price Earnings Ratio (PER), profitability proxied by Net Profit Margin (NPM), Debt Equity Ratio (DER) and firm size as moderating variable. This quantitative research uses purposive sampling technique and EViews 9 for data processing. This study examines the partial influence (t-test), simultaneous influence (F-test), and moderating interaction (Moderated Regression Analysis/ MRA). The results of the partial test found that PBV, PER, NPM had some significant influence and DER had an insignificant influence to stock price. For simultaneous result, all independent variables have a significant influence on the stock price. Meanwhile, the results of the MRA found that firm size did not moderate (not a moderating variable) for the influence of the independent variables to the stock price.
The Impacts of Project Based Learning Method on the Basic Accounting Competencies Alfonsa Dian Sumarna; Diah Amalia
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4354

Abstract

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.
THE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEMS USAGE IN THE MICRO-SMALL ENTERPRISES Alfonsa Dian Sumarna
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.17489

Abstract

This study aims to analyze demographic factors: understanding of SAK EMKM and motivation on Computerized Accounting System (CAS) usage in Indonesian MSEs. This study used online survey. Hypothesis testing through the t-test, ANOVA test, and Moderated Regression Analysis test. From the 87 respondents who did bookkeeping, there were 47,12% (41 respondents) using CAS and the remaining 52,88% (46 respondents) still using manual bookkeeping. From the 41 respondents who have using CAS consists of 87,8% (36 respondents) still using Microsoft Excel and the remaining of 12,2% use accounting software. The finding from this study show that only level education had a direct significant effect on CAS usage, while motivation did not moderate the relationship of the independent variables to CAS usage. Low level of education influence on the low CAS usage. But result for the simultaneous test without moderation and with moderation that the independent variables have a significant effect on the CAS usage
PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM Widda Royanisa Manalu; Alfonsa Dian Sumarna
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5282

Abstract

The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.
Co-Authors Azira Azira Diah Amalia Doni Putra Utama Mayasari, Mega Muhammad Ramadhan Slamet Nadya Fortuna Novitasari Nanik Lestari, Nanik Nur Fitria Yuliani Putri Nadya Agustini Vina Kholisa Dinuka Widda Royanisa Manalu Widya Putri Muzakir Wika Arsanti Putri