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All Journal Research Report - Social Science AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Hasil Pengabdian Kepada Masyarakat Jurnal Pendidikan Akuntansi dan Keuangan Kajian Akuntansi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Amelia Limijaya
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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An Overview of Accounting Ethics Course In Undergraduate Program Curriculum In Indonesia Limijaya, Amelia
AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p95-110

Abstract

This research describes the status of accounting ethics course in accounting undergraduate program curriculum in Indonesia, which is based on the data available from the National Accreditation Agency for Higher Education website. The sample consists of 60 programs which have an accreditation status of A and the status is not expired yet. The result suggests that the majority of the programs offer an accounting-specific course and only a few of them have two stand-alone course on ethics in their curriculum. Not much differences are found regarding the naming of the course. Variations are observed regarding the course placement, nature of the course and the required prerequisites. Suggestions given include covering accounting ethics topic in the curriculum, preferably in a stand-alone course, or integrating it into other courses if a stand-alone one is not feasible and making sure that the learning outcomes related to accounting ethics are actually covered. 
ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL? Limijaya, Amelia
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6731

Abstract

This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This may indicate that we are not that much further from having a single set of globally-accepted accounting standards. However, there is more to financial reporting than just accounting standards alone, such as the political aspect of accounting standard-setting, translation issues surrounding IFRS adoption, the US position and the complexity of financial reporting. Improving financial reporting quality needs more than just having global accounting standards, rather, it is also essential to consider the preparers’ incentives and other institutions surrounding the firm. Stakeholders need to broaden the perspective when viewing financial reporting, so that it will not be focused merely on accounting standards alone.
MODEL PERHITUNGAN HARGA POKOK UNTUK PERUSAHAAN LAUNDRY Kosasih, Elsje; Yuniawati, Atty; Suryaputra, Verawati; Limijaya, Amelia
Jurnal ASET (Akuntansi Riset) Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i2.9219

Abstract

Abstract. This research aims to design a model of product cost calculation for laundry establishments so that the owners are able to make better decisions based on a more accurate product cost information. More accurate product cost can guide cost reduction initiatives that will improve company profitability. Cost assignment method used in this research is Activity-based Costing system. By implementing this method, cost of a product will be in line with the resources consumed by the product.  In designing the model, researchers did preliminary study, literature study, and data collection activities (interviews and observations). The researchers concluded that many of laundry establishments have not calculated product cost. Therefore, it is suggested that the owners do product cost calculation based on ABC system after weighing the costs and benefits. Moreover, the model should be adapted to each establishment’s business processes. In further research, environmental costs should be incorporated in the model. Abstrak. Penelitian ini  bertujuan untuk menghasilkan model perhitungan harga pokok  jasa yang dapat diterapkan pada usaha laundry untuk pengambilan keputusan yang lebih baik dan pada akhirnya dapat juga digunakan untuk pengendalian biaya, sehingga meningkatkan profitabilitas perusahaan. Metode pembebanan biaya yang digunakan dalam penelitian ini adalah Activity-Based Costing system (ABC).  Dengan menggunakan metode ini dapat dihasilkan harga pokok produk yang tepat sesuai dengan sumber daya yang dinikmati oleh produk atau jasa yang dihasilkan. Dalam menghasilkan model, dilakukan kegiatan studi pendahuluan, studi literatur, pengumpulan data melalui dokumentasi, wawancara dan observasi. Dari penelitian ini, dapat disimpulkan bahwa perusahaan laundry tidak pernah menghitung harga  pokok  untuk  jasa laundry  mereka,  oleh  karena  itu, disarankan  agar pengusaha laundry sebaiknya menghitung harga pokok menggunakan metode ABC dengan membandingkan  biaya  dan manfaat  yang  dihasilkan  serta  pengadaptasian model sesuai kondisi di masing-masing perusahaan. Dalam penelitian lebih lanjut, sebaiknya unsur biaya lingkungan dapat dimasukkan ke dalam model perhitungan harga pokok.
An Overview of Accounting Ethics Course In Undergraduate Program Curriculum In Indonesia Limijaya, Amelia
AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p95-110

Abstract

This research describes the status of accounting ethics course in accounting undergraduate program curriculum in Indonesia, which is based on the data available from the National Accreditation Agency for Higher Education website. The sample consists of 60 programs which have an accreditation status of A and the status is not expired yet. The result suggests that the majority of the programs offer an accounting-specific course and only a few of them have two stand-alone course on ethics in their curriculum. Not much differences are found regarding the naming of the course. Variations are observed regarding the course placement, nature of the course and the required prerequisites. Suggestions given include covering accounting ethics topic in the curriculum, preferably in a stand-alone course, or integrating it into other courses if a stand-alone one is not feasible and making sure that the learning outcomes related to accounting ethics are actually covered. 
IES Proposed Revisions: Takeaway Lessons to Enhance International Accounting Education Standards Convergence Limijaya, Amelia
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.20961

Abstract

International accounting education standards convergence is an important issue as it enhances the global accountancy profession’s competency and public trust to the profession. This paper attempts to conduct an analysis on IES 2, 3, 4 and 8 proposed revisions and the comment letters received from various respondents, to contribute to the IAESB’s effort in improving international accounting education standards convergence across jurisdictions. A content analysis approach is applied to the proposed revisions as well as the submitted comment letters, then discussions are provided based on the result of analysis and relevant literatures on the field. Analysis on comment letters reveals some recurring comments from respondents that need to be addressed by the board. In addition, a demographical-related analysis on comment letters also discloses several issues. Recommendations are given for the IAESB to gain its legitimacy and for academics to participate more in an effort to promote international accounting education standards.
PENDAMPINGAN PENCATATAN AKUNTANSI BAGI YAYASAN SAUNG ORGANIK LASCING Felisia Felisia; Elsje Kosasih; Verawati Suryaputra; Atty Yuniawati; Gery Lusanjaya; Amelia Limijaya; Puji Astuti
Research Report - Humanities and Social Science Vol. 2 (2015)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1763.234 KB)

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen program Studi S1 Akuntansi – FE Unpar pada tahun 2015 merupakan kegiatan pengabdian kepada masyarakat yang menitikberatkan pada pencatatan akuntansi bagi yayasan saung organik lascing. Mitra kami berupa produsen pupuk lascing berlokasi di Cigugur yang tergabung dalam yayasan saung organik lascing. Tim dosen dari program Studi S1 Akuntansi bermaksud untuk memberikan pendampingan pencatatan akuntansi bagi karyawan administrasi yayasan saung organik lascing. Dengan adanya kegiatan ini diharapkan yayasan saung organik lascing dapat melakukan pencatatan akuntansi dengan lebih akurat sehingga dapat menyajikan informasi akuntansi yang handal dan berguna untuk pengambilan keputusan.Kegiatan pendampingan pencatatan akuntansi ini dimulai dengan penyusunan alur informasi akuntansi, pembenahan dokumen, dilanjutkan dengan penyusunan standard operating procedure, simulasi transaksi serta pendampingan pencatatan akuntansi.
PENYUSUNAN MODEL PERHITUNGAN HARGA POKOK JASA LAUNDRY SKALA MIKRO DAN KECIL DI DAERAH BANDUNG Elsje Kosasih; Verawati Suryaputra; Atty Yuniawati; Amelia Limijaya
Research Report - Humanities and Social Science Vol. 2 (2015)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.955 KB)

Abstract

Penelitian ini bertujuan untuk menghasilkan model perhitungan harga pokok jasa yang dapat diterapkan pada usaha laundry untuk pengambilan keputusan yang lebih baik danpada akhirnya dapat juga digunakan untuk pengendalian biaya, sehingga meningkatkan profitabilitas perusahaan dan kesejahteraan masyarakat. Untuk tujuan jangka panjang daripenelitian ini adalah pemberdayaan usaha mikro, kecil dan menengah dalam rangka pengentasan kemiskinan dan pembangunan manusia dan daya saing bangsa melaluipenerapan model perhitungan harga pokok jasa.Metode pembebanan biaya tidak langsung yang digunakan dalam penelitian ini adalah Activity-Based Costing system (ABC). Dengan menggunakan metode ini, dapat dihasilkanharga pokok produk yang tepat sesuai dengan sumber daya yang dinikmati oleh produk atau jasa yang dihasilkan. Dalam menghasilkan model, dilakukan kegiatan studi pendahuluan,studi literatur, pengumpulan data melalui dokumentasi, wawancara dan observasi. Data kemudian diolah dan dianalisis sehingga dapat dihasilkan model final perhitungan hargapokok jasa pada usaha laundry.Dari penelitian ini, dapat disimpulkan bahwa perusahaan laundry tidak pernah menghitung harga pokok untuk jasa laundry mereka, oleh karena itu, disarankan agar pengusaha laundry sebaiknya menghitung harga pokok menggunakan metode ABC dengan membandingkan biaya dan manfaat yang dihasilkan serta pengadaptasian model sesuai kondisi di masing-masing perusahaan. Dalam penelitian lebih lanjut, sebaiknya unsur biaya lingkungan dapat dimasukkan ke dalam model perhitungan harga pokok.
ADDRESSING BEHAVIOURAL CHANGE ASPECTIN MITIGATING CLIMATE CHANGE Amelia Limijaya
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.747 KB) | DOI: 10.26593/be.v18i1.819.%p

Abstract

Artikel ini bertujuan untuk menjawab pertanyaan mengapa aspek perubahan perilaku yang merupakan salah satu cara untuk mengatasi perubahan iklim belum mengalami kesuksesan yang besar. Metode yang digunakan dalam penulisan artikel ini adalah tinjauan pustaka dari berbagai sumber, mulai dari artikel jurnal sampai dengan laporan. Dari hasil analisis, dapat diketahui bahwa terdapat beberapa variabel yang dapat menjelaskan kurang efektifnya program-program perubahan perilaku: pesan yang bersifat kontradiksi dari pemerintah, ketidakpastian masa depan, terlewatnya aspek “mengapa” yang merupakan dasar perubahan perilaku, program-program yangkurang tepat sasaran, serta adanya penghalang (hambatan) untuk terlibat dalam isu perubahan iklim. Hal ini menunjukkan bahwa program-program atau kampanye terkait perubahan perilaku perlu disusun secara saksama. Dengan demikian, manfaat-manfaat yang dihasilkan dari perubahan perilaku dalam upaya mengurangi dampak perubahan iklim dapat dirasakan dan dikombinasikan dengan solusi jangka panjang untuk mengatasi masalah tersebut, yaitu solusi di bidang teknologi dan ekonomi.
TRIPLE BOTTOM LINE DAN SUSTAINABILITY Felisia .; Amelia Limijaya
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.348 KB) | DOI: 10.26593/be.v18i1.827.%p

Abstract

Triple Bottom Line (TBL) concept is increasingly being used by organisations to report on how they  respond to sustainability issues.  TBL should consist of three measurement elements, namely: financial, social, and environmental. TBL should be interpreted as a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed in order for organisations to be able to continuously adapt themselves to the changes that might happen in the marketplace as well as society.
An Overview of Accounting Ethics Course In Undergraduate Program Curriculum In Indonesia Amelia Limijaya
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p95-110

Abstract

This research describes the status of accounting ethics course in accounting undergraduate program curriculum in Indonesia, which is based on the data available from the National Accreditation Agency for Higher Education website. The sample consists of 60 programs which have an accreditation status of A and the status is not expired yet. The result suggests that the majority of the programs offer an accounting-specific course and only a few of them have two stand-alone course on ethics in their curriculum. Not much differences are found regarding the naming of the course. Variations are observed regarding the course placement, nature of the course and the required prerequisites. Suggestions given include covering accounting ethics topic in the curriculum, preferably in a stand-alone course, or integrating it into other courses if a stand-alone one is not feasible and making sure that the learning outcomes related to accounting ethics are actually covered. 
Co-Authors Atty Yuniawati Damajanti Tanumihardja Elsje Kosasih Elsje Kosasih, Elsje Esthe Evan Yundra Felisia . Gery Lusanjaya Kurnia, Tanto Puji Astuti Sylvia Fettry Verawati Suryaputra