Article Per Year (5 Year)
p-Index From 2018 - 2023
2.501
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis The International Journal of Accounting and Business Society MANAJERIAL CogITo Smart Journal JURNAL MANAJEMEN BISNIS International Journal on Social Science, Economics and Art Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Applied Finance and Business Studies Klabat Accounting Review Klabat Journal of Management
Ika Prayanthi
Fakultas Ekonomi Dan Bisnis Universitas Klabat
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Kovergensi IFRS dan Tingkat Konservatisme Akuntansi di Indonesia Ika Prayanthi; Lyvin Henry Pantow
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.726 KB) | DOI: 10.24843/JIAB.2018.v13.i02.p03

Abstract

This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of 600 observational data from a total of 100 companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant (0.676> 0.05). This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP to IFRS the level of conservatism will be much different. The IFRS principle no longer emphasizes conservative accounting, but IFRS emphasizes the principle of prudence which means the corporate management function responsible for preparing the financial statements is carried out with caution. With the implementation of IFRS, the principle of conservatism does not disappear completely so its still reduce the conflicts of bondholders and shareholders related to dividends. Keywords: Conservatisme, IFRS convergency
THE IMPACT OF ENVIRONMENTAL PERFORMANCE AS REALIZATION OF ENVIRONMENTAL REGULATION ON FINANCIAL PERFORMANCE Prayanthi, Ika; Mandagi, Deske
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

The purpose of this study is to assert the impact of environmental performance as realization of environtmental regulation on financial performance for the span of one to three years (2010-2013) after the publication of environmental performance ratings. Environmental performance was measured by the ratings given by PROPER program, and financial performance was measured based on ROA and ROE. This study also examined if there is significant difference on financial performance among the group of companies on each rating. The research finding shows that there was no significant impact of environmental performance on financial performance on the first year announcement of the financial ratings, however there was a significant impact on the second and third year. Different tests using ONE WAY ANOVA indicated that there was significant difference on financial performance of companies in different rating, in each year. The result suggested that companies with green rating had the highest financial performance followed by gold rating.Keywords: environmental performance, return on asset, return on equity.
Accounting graduates’ competences Ika Prayanthi; Melinda Lydia Nelwan
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss1.art4

Abstract

This study aimed to find out the competence needed by fresh graduates based on the perceptions of acounting practitioners. This study used a combination of qualitative and quantitative methods and used the statistical technique of exploratory factor analysis. A qualitative method was used in identifying variables to be studied, while quantitative method was used in grouping or categorizing of those variables into certain factors. This study used 40 variables developed based on the interview results and questionnaires filled by 100 respondents consisting of accounting practitioners namely those who worked in accounting and finance deparment starting from staff level up to financial directors spread across various companies in Indonesia. The results of the study found eight main competencies that should be possessed by accounting students based on the perceptions of the employers. Those competencies were (1) work ethics, (2) interpersonal skills, (3) good leadership, (4) responsibility, (5) analytical ability, (6) skills, (7) ability to adapt, and (8) work experience.
Perbandingan Persepsi Berbelanja secara Online Antara Generasi X Dan Y Indrajit indrajit; Ika Prayanthi
CogITo Smart Journal Vol 7, No 1 (2021): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v7i1.286.52-60

Abstract

Saat ini perkembangan teknologi yang pesat telah merubah prilaku para pelanggan khususnya dalam cara berbelanja dimana pembelian barang ataupun jasa dapat dilakukan dengan mudah melalui internet. Walaupun terdapat kemudahan yang ditawarkan oleh teknologi tersebut, masih terdapat sebagian segmen pelanggan yang masih enggan ataupun takut untuk menggunakannya.  Penelitian ini dibuat untuk mengetahui persepsi pelanggan dua kelompok generasi yakni generasi X dan generasi Y terkait kenyamanan dalam berbelanja secara online. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dan uji beda yakni independent sample t test yang bertujuan untuk mengetahui apakah terdapat perbedaan yang signifikan antara kelompok generasi X dan generasi Y jika ditinjau dari sisi kenyamanan berbelanja secara online. Terdapat 366 responden dalam penelitian ini. Hasil penelitian ini mendapati bahwa tidak terdapat perbedaan yang signifikan antara generasi X dan generasi Y ditinjau dari persepsi kenyamanan berbelanja secara online, kecuali untuk kategori terkait perhatian dari toko online dimana didapati generasi Y memiliki persepsi yang lebih baik dibandingkan dengan generasi X. Kata kunci— Berbelanja secara online, Generasi X, Generasi Y
Desain Sistem Informasi Akuntansi: Siklus Pembelian Ika Prayanthi
CogITo Smart Journal Vol 4, No 1 (2018): CogITo Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.845 KB) | DOI: 10.31154/cogito.v4i1.108.121-130

Abstract

Salah satu sistem yang penting yang harus diaplikasikan secara efektif dan efisien pada sebuah perusahaan atau organisasi baik profit maupun nonprofit adalah sistem informasi akuntansi. Salah satu siklus yang merupakan bagian dari sistem informasi akuntansi adalah siklus pembelian dimana siklus ini menentukan apakah perusahaan efisien dalam menggunakan sumber dayanya atau tidak. Penelitian ini difokuskan pada perancangan atau desain sistem informasi akuntansi terutama pada siklus pembelian khusus untuk perusahaan dagang dan manufaktur level menengah. Metode yang digunakan adalah kajian literatur, kajian lapangan serta desain atau perancangan sistem informasi akuntansi siklus pembelian. Hasil penelitian ini adalah desain sistem informasi akuntansi – siklus pembelian dalam bentuk document flowchart dan penjelasan dalam bentuk narasi. Pentingnya desain sistem informasi akuntansi siklus pembelian ini adalah agar dapat menghasilkan informasi yang berkualitas dalam bentuk laporan yang lebih akurat, dapat dipercaya serta tersedia bila dibutuhkan, membantu manajemen dalam mendapatkan informasi seputar aktivitas pada siklus pembelian, serta memfasilitasi adanya kecukupan pengontrolan pada proses bisnis terkait siklus pembelian sehingga meminimalisir terjadinya kecurangan.   Keywords : Akuntansi, Sistem Informasi, Siklus Pembelian
The Analysis of Factors Influencing Decisions When Buying Laptop Josua Ferdinand Sedua; Indrajit Indrajit; Ika Prayanthi
CogITo Smart Journal Vol. 8 No. 1 (2022): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v8i1.348.47-56

Abstract

This study aims to find out what factors influence students’ interest in buying laptops. This study used a combination of qualitative and quantitative methods and statistical exploratory factor analysis techniques. The qualitative methods were used in identifying the variables studied, while quantitative methods were used in grouping or categorizing these variables into certain factors. This study used 22 variables that were developed from the results of interviews and filling out questionnaires by 200 student respondents. The results of the study found that there were 5 factors that had the greatest contribution in influencing students to buy laptops. These factors were functional factors, social factors, conditional factors, emotional factors, and hobby factors. The factor that had the greatest influence was the functional factor and the smallest was the hobby factor. Furthermore, based on the results of the independent sample t-test, it was found that there was no significant difference between men and women when viewed from the factors that influenced their interest in buying a laptop.
Village Fund Management Based On Permendagri Number 20 2018 Hizkia Yesaya Kaloh; Nouke Sysca Oroh; Ika Prayanthi
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.458

Abstract

This study aims to determine the level of adjustment between Permendagri No. 20 of 2018 and field findings at each stage of Village Fund management in one of the developing villages in North Sulawesi. Those stages are planning, implementation, administration, reporting, and accountability stages. The method used in this study is a descriptive method with a qualitative and quantitative approach using the village of XYZ as the object of research. The data in this study are divided into two, namely primary data and secondary data obtained through interviews with parties related to village funds such as the Village Head, Village Secretary, Treasurer, and Community. The research instrument is using a mobile phone that is used to record audio, video, and take pictures during data collection. The results of this study show the level of adjustment when compared between the rules and findings directly in the field, at the planning stage it is 69 percent, then at the implementation stages the adjustment rate is 75 percent, then the administrative stage gets 100 percent the adjustment rate, 50 percent the appropriate level at this stage. reporting and the final stage of accountability with an adjustment rate of 67 percent.
Desain Sistem Informasi Akuntansi (Studi kasus: Perusahaan Pada Industri Perikanan) Eric Robert Sarwono; Maria Angelina Eklesia Senewe; Ika Prayanthi
CogITo Smart Journal Vol. 8 No. 2 (2022): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v8i2.434.479-490

Abstract

This study aims to evaluate and provide recommendation about the implementation of Accounting Information System related to the components and the procedures in the respective business cycle. The object of this research is PT. YYY, a company engage in the fishing industry. The method conducted in this research is descriptive qualitative with a case study. The data collection process is taken from observations and interviews. This study compares theory and practice in PT. YYY with the purpose of providing recommendation for future development. By using the Accounting Information System theory as the benchmark we suggest the company to use a cloud-based Accounting Information System. We recommend Odoo Software as one of the great options, as Odoo have the standardized Accounting Information System components and features. Implementing this platform could help the company to improve its Accounting Information System, as it is such a crucial and fundamental component that the company ought to have to be able to sustain and grow in the future
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Elizabeth Rampengan; Ika Prayanthi
Jurnal MANAJERIAL Vol 21, No 2 (2022): Vol 21, No 2
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/manajerial.v21i2.47443

Abstract

Penelitiaan ini bertujuan untuk mengetahui dan menganalisa pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kinerja karyawan PT.Harim Farmsco Indonesia. Sistem Informasi akuntansi dan pengendalian internal merupakan variabel bebas pada penelitian ini, sedangkan variabel terikat pada penelitian ini ialah kinerja karyawan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Responden kuesioner penelitian semuanya yang berkaitan langsung dengan sistem informasi akuntansi dan pengendalian internal yang masing-masing responden menjawab 18 pertanyaan, jumlah responden sebanyak 30 orang. Hasil penelitian ini menunjukkan bahwa pengaruh sistem informasi akuntansi dan pengendalian internal memiliki pengaruh signifikan terhadap kinerja karyawan. Nilai adjusted R 2 sebesar 0,557 yang menunjukkan semua variabel bebas dapat menjelaskan variabel terikat sebesar 55,7% dan sisanya 44,3% dipengaruhi oleh faktor lain yang tidak diikutsertakan dalam model.Kata Kunci : Kinerja Karyawan, Pengendalian internal, Sistem Informasi Akuntansi.
Accountability in Planning, Implementation and Accountability of Village Funds Based on Government Regulations Junita Nana Ariantje; Lanemey Brigitha Pandeirot; Ika Prayanthi
International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v12i3.147

Abstract

This study aims to find out whether the principles of accountability related to accountability for the management of Village Funds which are carried out starting from the planning, implementation, accountability and supervision stages are properly implemented in Lembean Village, Kauditan District, North Minahasa Regency in 2015-2018. The method used in this research is a qualitative descriptive method with the object of research, namely Lembean Village. The data in this study are primary data obtained through interviews with related parties such as the Village Head, Village Secretary, Village Consultative Body and the community. The results of this study indicate that starting from the stages of planning, implementation, accountability and supervision are good and in accordance with applicable regulations and management has been carried out in an accountable and transparent manner.
Co-Authors Christine Natalia Laurens Danny I. Rantung Deske W. Mandagi Elizabeth Rampengan Elvis Ronald Sumanti Eric Robert Sarwono Erienika Meiling Lompoliu Hizkia Yesaya Kaloh Indrajit indrajit Inri Ira Kartini Langoy Jihan Abigail Josua Ferdinand Sedua Junita Nana Ariantje Lanemey Brigitha Pandeirot Lyvin Henry Pantow Marginia Laura Witjahjono Maria Angelina Eklesia Senewe Nelwan, Melinda Lydia Nouke Sysca Oroh Prilisita Olivia Salangka Ricky Devito Langkedeng