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Integrated Reporting: Are Indonesian Companies Ready to Do It? Setiawan, Amelia
Asian Journal of Accounting Research Vol 1, No 2 (2016): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories:Â guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.

Segregation of Job Duties and Types of Personalityin Responding the Risks Rentor, Antonius Bimo; Setiawan, Amelia; Lusanjaya, Gery
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.11999

This study aims to analyze the implementation of tasks separation associating with analysis of personality. The object in this study consists of organizational structure and job description of employees in a credit department at one of the banks in Indonesia. This research uses a descriptive method that designed to collect data that describes characteristics of an interesting variable in a certain situation. Data collection consists of literature studies and field research and specific techniques that developed from field research including interviews, questionnaire collection, and field observation. The results show that placement of employees related to functions separation at Relationship Banking Officer unit in credit department does not meet management expectations. This unit has too many employees with various personality types and different respond to risks. Meanwhile, the employee placement at Account Officer unit in credit department has met the management expectation as well as the employee placement at Administration Staff Credit unit. It can be concluded that the procedure of function separation in credit department has been done in accordance with the criteria of the management.

STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.997 KB)

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.

Theory of Reasoned Action dan Literasi Teknologi terhadap Adaptasi Perubahan Teknologi Setiawan, Amelia; Djajadikerta, Hamfri; Haryanto, Haryanto; Wirawan, Samuel
JSINBIS (Jurnal Sistem Informasi Bisnis) Vol 11, No 1 (2021): Volume 11 Nomor 1 Tahun 2021
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol11iss1pp51-61

One of the company's goals is business continuity. Companies can maintain their survival if supported by human resources who are also ready to follow the demands of changes in their environment. The COVID-19 pandemic is bringing very significant changes in human life today. This study aims to identify the influence of employee profiles and attitudes, subjective norms and information technology literacy on the willingness to adapt to the necessity of using information technology, especially during this pandemic time. This study uses the Theory of Reasoned Action approach as a theoretical basis, electronic questionnaires as a data collection method, and structural equation modeling to observe causal relationships between variables. The results of this study found that the model in this study had met the criteria for the model-fit test, and the only variable affecting employee attitudes was age. Subjective norm variables and information technology literacy have affected employees' intentions to adapt to information technology. The results of this study can be used by companies to design training programs that aim to improve information technology literacy and skills, especially for older employees.

UNIVERSITY GOVERNANCE THROUGH WEBSITE DISCLOSURE Amelia Setiawan; Chatherine Melinda; Gery Lusanjaya; Damajanti Tanumihardja
Jurnal Kependidikan Vol 3, No 1 (2019)
Publisher : Universitas Negeri Yogyakarta

This study was aimed at identifying university’s disclosure about their management through their websites. Completeness of information in this report should be made to improve transparency of information. This study was conducted through observation on the website and data collection on relevant regulations and literature studies to support this research. This study used 50 universities as samples. The sample selection used was purposive sampling method. The ten domains studied included identity, tridharma, governance, academics, public recognition, actuality, accessibility, stakeholders, internal facilities, and external facilities. The results show that the university website from Java region disclose more adequate than outside Java. While based on accreditation, universities with “A” accreditation disclose more adequate compared to “B” accreditation. Based on the type, State Universities disclose more adequate than private universities. Conclusions of this study, there are many universities that do not fully disclose the information on their website. And this should be a concern for every university and regulator.Transparansi Pengelolaan PERGURUAN TINGGI melalui Penyajian Informasi pada Situs webPenelitian ini bertujuan untuk mengamati transparansi perguruan tinggi (PT) mengenai pengelolaan operasinya melalui situs web. Kelengkapan informasi pelaporan ini perlu diperhatikan untuk meningkatkan transparansi informasi. Penelitian deskriptif dilakukan melalui observasi pada situs web dan pengumpulan data atas regulasi yang relevan serta studi literatur untuk mendukung penelitian. Penelitian ini menggunakan 50 PT sebagai sampel. Pemilihan sampel menggunakan purposive sampling method. Sepuluh domain yang diteliti mencakup identitas, tridharma, tata kelola, akademik, pengakuan publik, aktualitas, aksesibilitas, stakeholders, fasilitas internal, dan fasilitas eksternal. Hasil penelitian menunjukkan bahwa situs web Perguruan Tinggi yang berasal dari wilayah Jawa mengungkapkan lebih memadai dibandingkan dengan wilayah di luar Jawa. Adapun berdasarkan akreditasi, Perguruan Tinggi yang memiliki akreditasi “A” mengungkapkan lebih memadai dibandingkan dengan yang memiliki akreditasi “B”. Berdasarkan jenisnya Perguruan Tinggi negeri memiliki kelengkapan informasi lebih memadai dibandingkan Perguruan Tinggi swasta. Kesimpulan penelitian ini, masih terdapat banyak Perguruan Tinggi yang tidak mengungkapan secara lengkap informasi pada situs web, dan semestinya menjadi perhatian bagi setiap Perguruan Tinggi dan juga regulator.

Stakeholder Analysis on Indonesian E-Commerce Taxation Amelia Setiawan; Sylvia Fettry Elvira Maratno; Puji Astuti Rahayu; Monica Paramita Ratna Putri Dewanti
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

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

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.Keywords:Taxation, E-commerce, Stakeholder Analysis* Accounting Department, Faculty of Economics, Parahyangan Catholic University, Gedung 9, Jl. Ciumbuleuit 94, Bandung 40141, Indonesia. https://doi.org/10.21632/irjbs.12.3.277-288

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