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All Journal Jurnal Bisnis dan Ekonomi Journal of Economics, Business, & Accountancy Ventura JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Riset Akuntansi Soedirman (JRAS) Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi

Negina Kencono Putri

Unknown Affiliation

Author-ID : 2912076

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document

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Articles

ANALISIS PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA DAN PENGARUHNYA TERHADAP KINERJA LAPORAN KEUANGAN Erdha Ayu Caesarani; Negina Kencono Putri; Hijroh Rokhayati
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

The research aimed to investigate financial statement when implementing human resource accounting and obtain empiricalresults about the financial performance before and after the implementation of human resource accounting. The researchused descriptive quantitative research method. The data that used in this research is a secondary data, including financialdata about human resources, balance sheet, and income statement of PD BPR BKK Purwokerto for 2011, 2012, and 2013.Data were obtained by way of documentation, interviews, and direct observation. Based on the result of research andanalysis of the data by using the paired sample t-test showed that there were no differences in the financial statementbefore and after applying human resource accounting, but there are differences in the financial performance before andafter the implementation of human resource accounting that showed by financial ratio.Keywords : Human Resource Accounting, Financial Statements, and Financial Performance

EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTORS DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KEUANGAN DANA DESA DI KABUPATEN KEBUMEN Eko Hari Suryono; Negina Kencono Putri; Umi Pratiwi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 8 No 2 (2020): JIM UPB Volume 8 No.2 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v8i2.1971

This study is entitled the analysis factors effect of the financial report, the accessibility of financial report, and the transparency of budget to the financial accountability of village fund in Kebumen regency. This study aimed to examine the effect of the financial report, the accessibility of financial report, and the transparency of budget to the financial accountability of village fund in Kebumen regency. The population in this study is villages in Kebumen regency. Purposive sampling technique used in this study as many as 82 villages. Data collection in this study using a questionnaire survey and interviews. The data were processed using multiple linear regression analysis. The results of this study indicate that the financial report, the accessibility of financial report, and the transparency of budget have a positive effect on the financial accountability of village fund in Kebumen regency. Hope this study can be applied in Kebumen regency to improve the financial accountability of village fund through improved the financial report, the accessibility of financial report, and the transparency of budget.

THE EFFECT OF FIRM SIZE, PROFITABILITY AND PUBLIC OWNERSHIP STRUCTURE ON INCOME SMOOTHING AFTER THE IMPLICATION OF PSAK 50 AND 55 Achmad Tezar Pahlevi Stefannandra; Negina Kencono Putri; Wita Ramadhanti; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

PSAK 50 & 55 (revised) is important for the banking sector, as it aims to increase transparency, reducing disclosure that only benefit for banking managerial and narrow down the possibilities of fraud. Income smoothing is one form of fraud that management is often done to maximize the benefits for themselves, so that make any investor incorrect in making decisions for their investment. This study is a verification to test the truth of knowledge and previous research on banking companies listed on the IDX. This study takes the title: "The Effect of Firm Size, Profitability and Public Ownership Structure On Income Smoothing After The Implementation Of PSAK 50 & 55" (Case Study on Banking Companies Listed on the Indonesia Stock Exchange Period 2010-2014). The population in this study are all banking companies listed on IDX in 2010-2014. This study used 25 banking companies as samples obtained through purposive sampling method. Discretionary Accrual by Modified Jones used to determine income smoothing practice. Multiple Linear Regression method used to test the effect of independent variables and the dependent variable in this study. The results of the study provides empirical evidence as follows, first, firm size has no effect on income smoothing practice. Second, return on assets has no effect on income smoothing practice. Third, operating profit margin has no effect on income smoothing practice. Fourth, earnings per share negatively affect income smoothing practice. Fifth, public ownership structure positively affect income smoothing practice. The findings of this study have implications for investors to be more cautious on earnings per share and public ownership structure in the decision to invest, because both of these factors have an influence on income smoothing practice.

PENCATATAN AKUNTANSI SEKTOR PUBLIK Negina Kencono Putri; Siti Maghfiroh
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Public sector accounting is an information system that identifies, organizes, and communicates information on the economy and public sector entities. Public economic information is useful for decision-making on: (1) Allocation of economic resources, (2) Public services, (3) Performance of public sector organizations, (4) Assessment of liquidity capabilities, (5) Distribution of income and economic stability. Therefore, it is important for government institutions to understand how public sector accounting to achieve accountability of financial statements. This service was carried out in Karangreja Village, Cipari District, Cilacap Regency, which was attended by all karangreja village officials, along with PKK mothers from Karangreja Village. The purpose of implementing this service is to (1) provide an understanding of how public sector accounting in Indonesia, (2) Provide accounting skills to all PKK staff and mothers. After being given an understanding and skills in accounting in the public sector, it is hoped that it can be applied and can increase the accountability of the financial statements of Karangreja village.

PENINGKATAN KUALITAS PRODUK GULA KELAPA SEMUT SEBAGAI PRODUK POTENSI EKSPORT DARI KABUPATEN BANYUMAS Agus Suroso; Ascaryan Rafinda; Negina Kencono Putri
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

The specific objectives and targets of this PkM activity are; Improving quality control of raw materials and production processes; Product quality improvement; Provision of production equipment facilities in the form of drying ovens to improve production quality and Assistance and improvement of partner business management. The approach used to overcome the problems faced by partners is the method of training, introduction, and application of appropriate technology, counseling and mentoring. The activity plan in the proposed PkM program includes; 1) Training on the technique of making ant sugar, 2) Technical training on using a drying oven, 3) Introduction and transfer of technology in the form of ant sugar drying oven, 4) Assistance in efforts to increase HR competency in terms of financial administration and quality management. The targeted outputs of this PkM activity are 1) The group has machine-based production equipment, 2) The group has better product packaging, 3) The group has more structured quality management capabilities, an established marketing strategy, and more organized financial administration.

TEORI OF PLANNED BEHAVIOR TERHADAP INTENSI UNTUK MEMBERI INFAQ DAN SHADAQAH MELALUI APLIKASI FINANCIAL TECHNOLOGY (GO-PAY) Anisa Sains Kharisma; Negina Kencono Putri
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 4 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

E-commerce Sebagai Salah Satu Bentuk Smart Village Triani Arofah; Negina Kencono Putri
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9188

Smart Village is currently being researched more intensively to do. With a concept oriented towards solving problems in the village so that it becomes a research issue that is easy to develop, essential points in Smart villages include smart economy. This research focuses on the development of e-commerce to support smart economy programs in smart villages. This research method related to e-commerce system development uses the SDLC (System Development Life Cycle) methodology. A uniform modeling language in design (UML) and system development using web-based programming. The results of this study in the form of a sales information system (e-commerce) for rural communities can be used as a means of information and communication between sellers and buyers in the area of a village. With the existence of this e-commerce system, it can indirectly increase the income of villagers

DETERMINAN DALAM PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UKM DI KABUPATEN TEMANGGUNG Rizqi Amaliya Az Zahro; Negina Kencono Putri; Karina Odia Julialevi; Taufik Hidayat; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9491

Tujuan penelitian ini untuk menganalisis pengaruh pemahaman akuntansi, tingkat pendidikan, dan umur usaha terhadap penggunaan sistem informasi akuntansi pada UKM di Kabupaten Temanggung. Subjek pada penelitian ini adalah pelaku UKM yang ada di Kabupaten Temanggung. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian menggunakan teknik pengumpulan data dengan menyebarkan kuesioner secara daring dan luring. Populasi pada penelitian ini merupakan UKM di Kabupaten Temanggung, Jawa Tengah dan pengambilan sampel menggunakan teknik purposive sampling sebanyak 100 responden. Metode pengujian yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan: (1) Pemahaman akuntansi berpengaruh meningkatkan penggunaan sistem informasi akuntansi, (2) Tingkat pendidikan berpengaruh meningkatkan penggunaan sistem informasi akuntansi, (3) Umur usaha berpengaruh meningkatkan penggunaan sistem informasi akuntansi. Implikasi pada penelitian ini yaitu diharapkan dapat menjadi refrensi untuk penelitian selanjutnya, dan untuk pelaku UKM diharapkan dapat meningkatkan faktor-faktor yang memengaruhi penggunaan sistem informasi akuntansi. Kata kunci : Sistem Informasi Akuntansi, Pemahaman Akuntansi, Tingkat Pendidikan, Umur Usaha.

Co-Authors Achmad Tezar Pahlevi Stefannandra Agus Suroso Anisa Sains Kharisma Ascaryan Rafinda Eko Hari Suryono Erdha Ayu Caesarani Ertambang Nahartyo Hijroh Rokhayati Karina Odia Julialevi Rasyid Mei Mustofa Rizqi Amaliya Az Zahro Siti Maghfiroh Supriyadi Supriyadi Taufik Hidayat Triani Arofah Umi Pratiwi Wita Ramadhanti Zaki Baridwan

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