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All Journal Semantik Jurnal Manajemen dan Keuangan Jurnal Manajemen Teori dan Terapan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Ekonomi dan Bisnis DIJB (Diponegoro International Journal of Business) Jurnal Akuntansi Perspektif Akuntansi

Elisabeth Penti Kurniawati

Fakultas Ekonomika Dan Bisnis, Universitas Kristen Satya Wacana

Author-ID : 3811265

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 12 Documents Claim Missing Document

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PENERAPAN ENTERPRISE RESOURCE PLANNING SYSTEM PADA PT GARUDA INDONESIA (PERSERO) Kurniawati, Elisabeth Penti; Eka Permadi, FX Rahardian
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Information technology gives more support in achieving companyâs objectives, esspecially for companies who rely on high information technology. Information technology supports companyâs information system in processing data in order to become reliable information. Therefore, company management should maintain their information reliability. The implementation of Enterprise Resource Planning system (ERP system) can help company management in maintaining information reliability. The aim of this research is assessing the implementation of Enterprise Resource Planning system (ERP system) at PT Garuda Indonesia (Persero). The arrangement of the research is how PT Garuda Indonesia (Persero) runs the preparation of ERP systemâs implementation and the ERP systemâs implementation. This research is done at PT Garuda Indonesia (Persero) information system division. The analysis technique applied in this research is qualitative analysis using descriptive method. Generally, it can be conclude that PT Garuda Indonesia (Persero) has successfully runs the preparation of ERP systemâs implementation and so does with the ERP systemâs implementation.Keywords: information system, information technology, Enterprise Resource Planning system (ERP system)

PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Kurniawati, Elisabeth Penti; Nugroho, Paskah Ika; Arifin, Chandra
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nations economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and havenât need with accounting application.Keywords: Accounting, Micro, Small and Medium Enterprises (MSMEs)

ANTESEDEN DAN KONSEKUEN SIKAP NASABAH DALAM MENGGUNAKAN INTERNET BANKING DENGAN MENGGUNAKAN KERANGKA TECHNOLOGY ACCEPTANCE MODEL (TAM) (SURVEY PADA PENGGUNA KlikBCA) Feronica Mayasari; Elisabeth Penti Kurniawati; Paskah Ika Nugroho
Semantik Vol 1, No 1 (2011): Prosiding Semantik 2011
Publisher : Semantik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.556 KB)

Dunia saat ini telah memasuki era globalisasi yang menuntut segala informasi dapat diakses secara cepat, praktis dan instan. Industri perbankan menawarkan internet banking sebagai solusi masalah ini. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan penggunaan (perceived ease of use) dan persepsi manfaat (perceived usefulness) terhadap sikap (attitude) dan intensi perilaku (behavior intention) nasabah dalam menggunakan internet banking. Sampel penelitian diambil menggunakan metode purposivesampling. Responden adalah para pengguna internet banking BCA (KlikBCA) sebanyak 127 nasabah. Teknik analisis yang digunakan adalah regresi linear sederhana serta regresi linear berganda. Penelitian ini menggunakan uji validitas, uji reliabilitas dan uji asumsi klasik dilanjutkan dengan pengujian hipotesis. Penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan berpengaruh signifikan terhadappersepsi manfaat dan sikap nasabah dalam menggunakan internet banking. Intensi perilaku dalam menggunakan internet banking merupakan konsekuen dari sikap nasabah. Persepsi manfaat dalam penelitian ini tidak berpengaruh signifikan terhadap sikap dan intensi perilaku nasabah dalam menggunakan internet banking. Dengan demikian persepsi kemudahan penggunaan merupakan variabel anteseden sikap nasabah dalam menggunakan internet banking. Sedangkan persepsi manfaat bukan merupakan variabel anteseden sikap nasabah dalam menggunakan internet banking.Kata kunci: Internet Banking, Technology Acceptance Model

Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia Fredi Kristiadi; Elisabeth Penti Kurniawati; Ahmad Maulin Naufa
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 13 No. 2 (2020)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v13i2.21211

The purpose of this research is to examine the impact of tax aggressiveness on corporate social responsibility (CSR) and its reversal. It also finds out which one of those relationships with more considerable influence. The population of this research is manufacture companies listed on the Indonesian Stock Exchange over the period 2008-2019. This research used a purposive sampling method and found 67 companies. We test the multiple regressions using the generalized method of moments (GMM) to analyze the hypotheses. The results depict that CSR does not affect tax aggressiveness. However, tax aggressiveness has a significant effect to enhance CSR. Therefore, the relationship between CSR and tax aggressiveness is only one direction.

Pengendalian Kualitas Menggunakan Metode Six Sigma (Studi Kasus pada PT Diras Concept Sukoharjo) Hani Sirine; Elisabeth Penti Kurniawati
Asian Journal of Innovation and Entrepreneurship Vol 2 No 03 (2017): September 2017
Publisher : UII

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Quality control is important thing to be done by a company to minimize the defective product. Companies can analyze product defects by using six sigma method, by formulating Define, Measure, Analyze, Improve, Control (DMAIC) that occurred. The purpose of this study was to determine how the quality control using six sigma method is applied in a manufacturing company. The results showed that company which became the research object has an average of 0.34% product defects, it means that its cost of poor quality is less than 1% of sales. This shows that the company has reached six sigma, which means that the company actually has done a very good quality control. Based on this research, recommendation that can be given are the company needs to put quality control at every stage of the production process, train the workforce, conduct the quality contracts with suppliers so that supplied materials have excellent quality and provide an adequate storage (warehouse) to maintain the material quality.Â

The importance of spirituality dimensions in the development of entrepreneurship Hani Sirine; Elisabeth Penti Kurniawati
Diponegoro International Journal of Business Vol 1, No 2 (2018)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Human being as spiritual being needs to be nurtured spiritually so that they can be optimal in their work and their calling. Actualization of this calling can be made through entrepreneurship. The purpose of this study is to determine the importance of spiritual dimensions (vision, faith/hope, love altruistic, meaning/calling, membership) in the development of entrepreneurship (entrepreneurship intention, entrepreneurial networking, entrepreneurial capability, and entrepreneurial success). The analysis technique of this study uses multiple linear regressions with a sample of 67 graduates of Universitas Kristen Satya Wacana (UKSW) who have had and run their own business. The results show that the spirituality dimensions (vision, faith/hope, altruistic love, meaning/calling, membership) significantly influence entrepreneurial intention, entrepreneurial networking, entrepreneurial capability, and entrepreneurial success. When it is tested partially, the significant positive effect on entrepreneurial intention is vision and faith/hope. Faith/hope also has significant positive effects on entrepreneurial networking. Vision, faith/hope, and meaning/calling has significant positive effects on entrepreneurial capabilities. Lastly, faith/hope, and meaning/calling has significant positive effects on entrepreneurial success.

Evaluasi Penerapan Prosedur Operasional Standar Pengelolaan Keuangan Daerah di Provinsi Papua Yemima Eka Christy; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Implementation of Standard Operating Procedures (SOP) in the regional financial management should be conducted based on an internal control system in the local government. When conducting the examination, BPK shall examine and assess the internal control system of the local government. Thus, if the internal control system of the local government is adequate, then compliance toward SOP can be implemented, and the results of the testing and examination of BPK is expected to give a favorable opinion. The provincial government of Papua has decreased the results of the examination of financial statements for three consecutive years. In 2007-2009 the provincial government of Papua gets a qualified opinion, and in 2010 received a disclaimer opinion. The purpose of this study was to evaluate SOP application compliance of regional financial management, which can be known to through BPK examination report containing the findings and their opinions based on the criteria. The results showed that theProvincial Government of Papua has prepared SOP of its financial management in line with the rule in force. However, the SOP is not fully adhered to in practice, due to several factors: (1) weak of government internal control systems;(2) lack of financial management guidance and supervision.

Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Kecil Menengah (Studi Pada Sentra Konveksi di Kecamatan Tingkir Kota Salatiga) Alex Wibowo; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Accounting information can be used as a basis for business decisions making. Making the right decision can determine the success of a business. Therefore, accounting information has an important role toward the business success. Based on previous studies, SMEs often face difficulties to apply accounting in their business. However, the SMEs can still run their business. The aim of this study is to prove the effect of accounting information utilization toward the business success of SMEs. The research objects are SMEs on convection center in Tingkir Salatiga, which is one of SMEs center that still exist in Salatiga until now. The sampling method used in this research is purposive sampling, with SMEs that already have accounting information as the criteria, so it can be further investigated regarding the use of the accounting information in the business. The results showed that the accounting information utilization affect the business success in the convection center. Therefore, SMEsshould use accounting information as a basis for business decisions making in order to obtain appropriate decision so that support its business success.

Perlakuan Akuntansi Karbon di Indonesia Monika Meliana Taurisianti; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ratios. The object of this study is the financial statements of an integrated timber company in Indonesia. This study has analyzed the enables account to be used to record accounting for carbon, also analyzed the impact of implementation of accounting for carbon toward the financial ratios. The results of this study are support the previous study, which intangible asset can be recognized based on PSAK 19, whereas asset and contingent liabilities can be recognized based on PSAK 57. This study also fit out the previous study, which a company can recognize its expense and other income based on PSAK 19, 23 and 32 as a basis for forestry accounting in Indonesia.

Penyaluran kredit usaha rakyat bagi kinerja bank pembangunan daerah Naasyiatul Lailaa; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Pemerintah melakukan pemutusan izin penyaluran Kredit Usaha Rakyat (KUR) bagi 26 Bank Pembangunan Daerah (BPD) pada tahun 2015. Tetapi pada tahun yang sama, pemerintah mengizinkan BPD mengajukan diri untuk menjadi penyalur KUR dengan syarat memiliki Non Performing Loan (NPL) di bawah lima persen dan membangun sistem online dengan perusahaan penjaminan. Penelitian ini bertujuan memberikan analisis yang dapat diimplementasikan BPD sebagai pertimbangan untuk mengajukan lagi sebagai penyalur KUR. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Teknik analisis yang digunakan adalah analisis deskriptif komparasi, dengan pengujian independent t test dan paired sample t test atas perubahan profitabilitas dan NPL pada lima BPD. Hasil penelitian menunjukkan bahwa BPD tidak mengalami perbedaan NPL dan profitabilitas yang signifikan antara sebelum dan menjadi penyalur KUR.

Co-Authors Ade Raynaldi Harahap Ahmad Maulin Naufa Ahmad Maulin Naufa Alex Wibowo Chandra Arifin Feronica Mayasari Fredi Kristiadi FX Rahardian Eka Permadi Hani Sirine Monika Meliana Taurisianti Naasyiatul Lailaa Paskah Ika Nugroho Yemima Eka Christy Yossi Eko Sriyanto Putra

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