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All Journal Juara: Jurnal Riset Akuntansi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Inovasi Kebijakan Referensi : Jurnal Ilmu Manajemen dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Universitas Muhammadiyah Kupang Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JRABA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Cakrawala: Jurnal Pengabdian Masyarakat Global
Jems Arison Zacharias
Fakultas Ekonomi Universitas Kristen Artha Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pencegahan Fraud Dalam Pelaporan Keuangan: Pendekatan Faktor Individu Renya Rosari; Jems Zacharias; Mefibosed Radjah Pono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.393

Abstract

This study aims to find empirical evidence of the effect of morality, integrity and religiosity on fraud prevention in regional financial management. This research is an explanatory research, the approach used in this research is survey method. The population of this study were all employees at BPKAD Kota and Kabupaten Kupang. The sample in this study were 46 respondents of BPKD employees in the accounting and reporting divisions and regional assets. The data analysis technique used PLS Regression (Partial Last Square) path analysis using SmartPLS 3.0 software. This test is carried out in 3 stages, namely evaluating the outer model, 2) inner model, and  3) Hypothesis testing. The results of the study show that morality has an effect on fraud prevention, religiosity and integrity have no effect on fraud prevention in regional financial management.
PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG Jems Arison Zachrias; Renya Rosari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.051 KB) | DOI: 10.31093/jraba.v4i1.143

Abstract

The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.
PENGARUH MODAL INTELEKTUAL TERHADAP KEUNGGULAN KOMPETITIF BERKELANJUTAN KSP DI KOTA KUPANG Jems Arison Zacharias
Inspirasi Ekonomi Jurnal Ekonomi Manajemen Vol 2 No 3 (2020): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v2i3.684

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari modal intelektual terhadap Keunggulan Kompetitif Berkelanjutan Koperasi Simpan Pinjam (KSP) di Kota Kupang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey. Hasil Penelitian menunjukkan bahwa dari 3 komponen Modal Intelektual, hanya Structural Capital yang berpengaruh terhadap Keunggulan Kompetitif Berkelanjutan. Sedangkan Human Capital dan Relational Capital tidak berpengaruh terhadap Keunggulan Kompetitif Berkelanjutan. Penelitian ini dapat menjadi acuan bagi para pengambil keputusan dalam pengembangan keunggulan kompetitif berkelanjutan KSP di Kota Kupang melalui modal intelektualnya.
Analisis Tingkat Kesehatan BPR di Kota Kupang Menggunakan Pendekatan RGEC Lesly S.O. Fanggidae; Jems A. Zacharias
Jurnal Inovasi Kebijakan Vol 6 No 1 (2021): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37182/jik.v6i1.69

Abstract

Abstract. This study aims to analyze the soundness level of BPR in Kupang City using the RGEC approach. The population in this study is Rural Banks (BPR) in Kupang City. The sample in this study amounted to 7 BPRs and was selected using a purposive sampling method, namely BPR registered and reporting information on their Financial Statements on the Otoritas Jasa Keuangan website during 2016-2020. The data collection technique in this study used quantitative descriptive methods by collecting data on the publication of BPR financial statements and BPR good corporate governance reports. Based on the results of the analysis and discussion, it can be seen that, generally, the BPR in Kupang City have a very healthy capital aspect. Meanwhile, BPR still needs to pay attention to the completeness of the Good Corporate Governance (GCG) aspect in the form of publication of a good corporate governance report on the BPR website. The GCG aspect is very important for BPRs in giving positive signals to stakeholders that BPRs are managed in a transparent, accountable, responsible, independent  and fairness.
PERAN PENDAPATAN DALAM MENAMBAH RELEVANSI NILAI LABA NEGATIF Jems Arison Zacharias; Renya Rosari
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 3 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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

Abstract

Penelitian ini bertujuan untuk mengetahui peran pendapatan dalam menambah relevansi nilai laba negatif. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling, yaitu seluruh laba negatif yang dilaporkan oleh perusahaan yang terdaftar di BEI selama tahun 2015 sampai 2017. Data sekunder berupa laporan keuangan yang digunakan sebagai sumber data dalam penelitian ini diambil dari Indonesian Capital Market Directory (ICMD) 2018. Hipotesis dalam penelitian ini diuji dengan analisis regresi linear menggunakan software SPSS 21. Hasil pengujian hipotesis menunjukkan bahwa laba negatif berpengaruh negatif dan signifikan terhadap harga saham perusahaan yang melaporkan laba negatif, pendapatan berpengaruh positif dan signifikan terhadap harga saham perusahaan yang melaporkan laba negatif, dan pendapatan berperan dalam menambah relevansi nilai laba negatif. Kesimpulan yang diambil dari dari penelitian ini adalah ketika relevansi nilai laba negatif menjadi sangat rendah karena adanya anomali hubungan negatif laba dan harga saham, investor bisa menggunakan informasi pendapatan sebagai dasar dalam pengambilan keputusan investasi di perusahaan yang melaporkan laba negatif.
ANALISIS DAYA SAING BPR DI PROVINSI NTT DENGAN MENGGUNAKAN MODEL-MODEL DISKRIMINAN KEUANGAN Jems Arison Zacharias
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.2533

Abstract

Tujuan dari penelitian ini adalah untuk menggambarkan daya saing Bank Perkreditan Rakyat (BPR) di Provinsi Nusa Tenggara Timur (NTT). Metode deskriptif kuantitatif digunakan dalam penelitian ini dan data diambil dari laporan keuangan BPR 2013-2020. Populasi dalam penelitian ini adalah semua BPR di Provinsi NTT yang berjumlah 12 BPR. Sampel dalam penelitian ini dipilih menggunakan purposive sampling dengan kriteria BPR yang mempublikasikan laporan keuangannya selama 8 tahun berturut-turut. Sampel yang didapatkan dalam penelitian ini berjumlah 11 BPR. Daya saing dalam penelitian ini diukur dengan model diskriminan dari Altman ZScore dan IN05. Hasil penelitian menunjukkan bahwa dari 11 BPR, hanya 1 BPR (BPR Lugas Ganda) yang secara konsisten memiliki catatan daya saing yang baik dalam 8 tahun, dilihat dari skor diskriminan model Altman dan IN05 nya. Studi ini menyoroti peran penting dari profitabilitas aset dalam menganalisis daya saing BPR. Implikasi teoritik menunjukkan kegunaan IN05 dan Altman ZScore dalam menganalisis daya saing BPR. Sementara sebagai implikasi praktis, studi ini dapat digunakan oleh para pemangku kepentingan dan pembuat keputusan untuk meningkatkan daya saing BPR di Provinsi NTT.
COST STICKINESS PADA PERUSAHAAN SEKTOR TEKNOLOGI DI INDONESIA Jems Arison Zacharias
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2290

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah terdapat perilaku cost stickiness pada beban penjualan, umum dan administrasi serta apakah tingkat cost stickiness akan semakin kuat seiring dengan peningkatan intensitas aset pada perusahaan sektor teknologi di Indonesia. Metode yang digunakan dalam penelitian ini menggunakan desain kuantitatif dengan analisis regresi linear berganda. Sampel penelitian didapatkan dari laporan keuangan tahunan milik 17 perusahaan sektor teknologi yang terdaftar pada Bursa Efek Indonesia dengan periode observasi selama tahun 2019-2021. Berdasarkan pengujian dengan model Anderson, Banker, Janakiraman (ABJ) ditemukan bahwa beban penjualan, umum dan administrasi tidak terindikasi sticky cost. Namun ketika intensitas aset dimasukkan sebagai variabel pemoderasi ke dalam model ABJ maka intensitas aset memperkuat perilaku cost stickiness dalam beban penjualan, umum dan administrasi pada perusahaan sektor teknologi di Indonesia.
Perilaku Biaya Asimetris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Jems Arison Zacharias
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

This research was conducted to examine the of asymmetric costs behaviour in banking companies listed on the Indonesia Stock Exchange (IDX), especially sticky costs on administrative and general expenses and anti-sticky costs on interest expenses. The method used to test the research hypothesis is multiple linear regression analysis with the Anderson, Banker, Janakiraman (ABJ) model. The population for this study were all banking companies listed on the IDX and the sample selection was carried out using a purposive sampling method with an observation period during the 2018-2021 period. The results of the study show that sticky costs occur in administrative and general expenses in banking companies in which the rate of increase of general and administrative expenses when income increases are much greater than the rate of decrease in the equivalent amount. Meanwhile, anti-sticky cost behaviour occurs in interest expenses in banking companies in which the magnitude of the increase in administrative and general expenses when income increases is much smaller than the magnitude of the rate of decrease in an equivalent amount. The results of this study are in accordance with the theory of cost adjustments and managerial decisions in which managers will adopt policies that can provide the best profit with the smallest risk for banks when making adjustments to resources and costs that are sticky.
PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG Jems Arison Zachrias; Renya Rosari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i1.143

Abstract

The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.
Pemanfaatan Limbah Dedaunan Kering Sebagai Sumber Pendapatan Pasca Bencana Siklon Seroja Pada Rumah Tangga Di Koordinator Wilayah V Jemaat GMIT Nazaret Oesapa Timur, Kelurahan Oesapa Damaris Y. Koli; Jems Arison Zacharias; Joni Kanisius Olin
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 3 (2023): Agustus : Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i3.1280

Abstract

After the Seroja cyclone has left, there are lot of garbage scattered in the households of the East Oesapa of Nazareth Congregations. The waste has exceeded the capacity limit on the relatively narrow area of the congregation's house in the East Oesapa area. The abundance of this waste, especially organic waste such as dry leaves, can be used by residents as one of the main ingredients for making compost that has economic value. The purpose of this program is to educate the youth in the Regional Coordinator V, East Oesapa of Nazareth Congregations, in utilizing dry leaf waste into compost as a source of income after the Seroja cyclone. Through this activity, the youth are expected to have the skills to utilize local materials in the vicinity that have economic value and are environmentally friendly. In addition, the youth are also expected to have the knowledge and skills in management of the compost production as a source of income. This program began with a discussion with the youth group of the Regional Coordinator V of the GMIT Nazaret Oesapa Timur congregation as partners about the implementation plan of the community service program. After the plan is completed, the training will be held with materials in the form of using dry leaves as a product with economic value and aspects of business management. The next activity is the practice of making compost products directly involving all participants from the V Korwil youth group, East Oesapa Nazaret Congregation.
Co-Authors Damaris Y. Koli Joni Kanisius Olin Lesly S.O. Fanggidae Rosari, Renya