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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) KEUNIS Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma Journal of Contemporary Accounting Accounting Research Unit (ARU JOURNAL) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Khristina Yunita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak
Economics, Econometrics & Finance Education Social Sciences Other

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Antara Mengelabuhi atau Mencari Untung: Adakah Fraud Accounting dibalik Permainan Angka diatas Kertas? Rafles Ginting; Teressa Lang; Sara Sara; Novita Novita; Khristina Yunita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.4422

Abstract

The practice of fraud is certainly not a new phenomenon in people's lives, this practice is like an epidemic that spreads to various circles and levels. The practice of fraud plunges a person into the abyss of loss which will certainly have an impact on prosperity and the economy whose consequences can be felt by many people. Enriching yourself is the goal of this practice, because there is a feeling of dissatisfaction with what you already have. Fraudulent practices can be found in all agencies and organizations as well as other businesses, one of which is the photocopy shop business. Methods of collecting and analyzing data in this study with interviews, observation, and documentation. The results of this study indicate that there are fraudulent practices in the photocopying business and that the average customer who requests blank notes comes from all walks of life. In this study it was found that the practice of fraud occurred in the photocopy shop business by manipulating blank notes using various reasons, such as cigarette money, transportation money or other personal interests. However, there are also photocopy shop businesses that don't want to do this because they think it can hurt the store's image.
MEMAKNAI TRADISI BELALE’ DALAM PERSPEKTIF AKUNTANSI HUTANG PIUTANG: SEBUAH KAJIAN ETNOGRAFI Widianti Widianti; Nuri Ayu Kharisma; Ade Fariza; Rafles Ginting; Khristina Yunita
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4431

Abstract

This study aims to analyze marriage from an accounting perspective and conclude that marriage is considered a burden and obligation, not income or an asset. Then research conducted by (Andani, 2017) found a very unique and interesting form of accounting for Balinese Muslim weddings in Kampung Lebah. The researcher found that accounting for receipts and expenses is different from accounting for the business world in general. This study uses a qualitative method with an ethnographic approach to find out accounting practices in the belale' tradition in Berlimang Village, Teluk Keramat District, Sambas. Based on the results of interviews with 7 informants, the belale' tradition is recognized as receivable by parties who have not received and recognizes the belale' tradition as debt for those who have carried out the marriage
Mengungkap Praktik Corporate Social Responsibility dalam Semiotika Akuntansi Lagu Petani Karya Iksan Skuter Tomy Susanto; Khristina Yunita
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 7 No. 1 (2023): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v7i1.12218

Abstract

Tujuan dari penelitian ini adalah untuk mengungkap praktik Corporate Social Responsibility (CSR) perusahaan dalam kaitannya dengan tanggungjawab kepada lingkungan dan masyarakat melalui analisis makna lirik lagu Petani karya Iksan Skuter. Dalam analisis penelitian melalui semiotika dengan pendekatan Roland Barthes mengenai makna denotasi, konotasi dan mitos. Hasil penelitian menunjukkan praktik CSR dalam kaitannya dengan pelaporan akuntansi tidak sesuai, dimana laporan mengenai pengeluaran CSR perlu untuk dikaji ulang. Banyak kerusakan serta dampaknya bencana terhadap lingkungan dan masyarakat. Lagu Petani karya Iksan Skuter dipilih sebagai subjek penelitian, sedangkan objek penelitian adalah semiotika dalam makna lagu tersebut. Waktu penelitian ini dilakukan dari 23 Maret sampai 5 Mei 2023. Implikasi penelitian ini ditujukkan kepada masyarakat agar menjaga lingkungan, perusahaan dalam menjalankan usaha seharusnya menjaga lingkungan dan kesejahteraan masyarakat, serta pemerintah yang perlu mengkaji terlebih dahulu usaha sebelum pemberian izin operasi. Penelitian sebelumnya mengkritik praktik sosial, sedangkan dalam penelitian ini untuk mengkaji dari sisi akuntansi
Money Matters: Investigating Mental Accounting Proxies in Indonesia through Behavioral Accounting Lens Ardimansyah Ardimansyah; Della Arnita Putri; Hesty Safitri Wulandari; Haryono Haryono; Khristina Yunita
Nominal Barometer Riset Akuntansi dan Manajemen Vol 12, No 2 (2023): Nominal September 2023
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58906

Abstract

ABSTRACTThe main objective of this research is to provide a historical context for the development of mental accounting studies in Indonesia, specifically by analyzing how the field of mental accounting has evolved in Indonesia, with a focus on the topics covered in the articles published in accredited accounting journals. Among the 72 accredited accounting journals and those indexed in the Science and Technology Index (SINTA) ranking second and third, a total of 8 articles representing accounting research in Indonesia were identified. This study analyzes the development of the mental accounting field using the charting the field approach. The articles or journals are classified in this research according to research topics, research methodologies, and publication years. Based on the mapping conducted, articles with mental accounting topics were predominantly based on quantitative methods. Research on mental accounting topics needs to be continuously developed given its importance in everyday implementation.Keywords: Accredited Journal, Accounting Research, Mental Accounting.ABSTRAKTujuan utama dari penelitian ini adalah untuk memberikan konteks sejarah bagi perkembangan kajian mental accounting di Indonesia secara khusus menganalisis bagaimana bidang akuntansi mental telah berkembang dari waktu ke waktu di Indonesia dengan fokus pada topik artikel tersebut yang telah diterbitkan dalam jurnal akuntansi terakreditasi. Di antara 72 jurnal akuntansi terakreditasi dan jurnal akuntansi yang terindeks Science and Technology Index (SINTA) dengan peringkat kedua dan tiga besar, yang memuat total 8 (delapan) artikel yang mewakili penelitian akuntansi Indonesia. Studi ini menganalisis bagaimana perkembangan bidang akuntansi mental melalui penggunaan pendekatan charting the field. Artikel atau jurnal diklasifikasikan dalam penelitian ini sesuai dengan topik penelitian, metodologi penelitian, dan tahun publikasi. Berdasarkan hasil pemetaan yang dilakukan, artikel dengan topik mental accounting didominasi oleh metode kuantitatif. Penelitian dengan topik mental accounting harus terus dikembangkan mengingat pentingnya dalam implementasi sehari-hari.Kata Kunci: Jurnal Terakreditasi, Riset Akuntansi, Akuntansi Mental
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN PARIWISATA, HOTEL, DAN RESTORAN Wahyuni Wahyuni; Yocelyn Yulianto; Ade Maulidianti; Nina Febriana Dosinta; Khristina Yunita
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.227

Abstract

Financial statements are a form of management's accountability to report users, so they are often the target of reporting engineering, such as earnings management. Managers carry out earnings management practices to show attractive financial statements to external parties of the company. Good corporate governance becomes a system that can suppress earnings management practices, including the board of directors and the audit committee. Financial performance is measured using profitability and leverage ratios to indicate earnings management practices. This study aimed to examine the effect of the board of directors, the audit committee's size, Return on Equity (ROE), and Debt Equity Ratio (DER) on earnings management. This study uses 17 tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The results of this study indicate that, partially, the board of directors and the audit committee does not affect earnings management. At the same time, ROE and DER negatively affect earnings management. Then, the results of this study also show that simultaneously the board of directors, audit committee, ROE and DER have a significant effect on earnings management.
HOUSEHOLD ACCOUNTING: BENARKAH MENCEGAH FAMILY DISHARMONY? Mulyani Mulyani; Khristina Yunita; Rafles Ginting
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 8 No 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7371

Abstract

The phenomenon that occurs nowadays is that many wives work, so it is necessary to manage household finances so that income can be managed well and avoid unwise behavior in using money. This research aims to reveal the responses of working wives and non-working wives in responding to household financial transparency and the implementation of household accounting in the family in order to create financial transparency. Qualitative data collection methods used in this research include interviews, observation and documentation studies. The results of this research show that accounting in the household has an important role in household life, namely being able to determine the distribution of income and expenditure in the household. Mental accounting is a person's behavior in dealing with their finances by arranging, dividing and allocating the money they have into accounts or categories according to their needs so that the money they have can be used effectively and efficiently. By carrying out household financial transparency, you can increase trust in your husband because the wife is open and honest about the household's financial condition, which can increase feelings of love, thereby increasing household harmony.
Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era Nina Febriana Dosinta; Khristina Yunita
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art3

Abstract

This research examines the corporate governance effect on Islamic Social Reporting (ISR). This research was conducted in 2015-2022, used the ISR codification, collected from the annual reports of ten Indonesian Islamic banks, and applied the Stakeholder Theory approach which has never been done previously. The research results show that Board of Commissioners’ meetings, Audit Committee meetings, and Sharia Supervisory Board meetings significantly and positively affect ISR. These findings imply that supervision through the meetings of the Board of Commissioners, Audit Committees, and Sharia Supervisory Board plays a role in detecting ISR. Corporate governance in Islamic banks continuously seeks to maintain sustainability in Islamic banks, including the support for stakeholders. ISR is a form of Islamic bank accountability to show that Islamic banks always prioritize their stakeholders, including the support for the Indonesia Islamic banking development roadmap prepared by the Financial Services Authority.
Co-Authors Ade Fariza Ade Maulidianti Anggita Dwi Pratiwi Apriyana Nurhikma Fadila Ardimansyah Ardimansyah Arfina Arafah Auriel Ladisma Ragasiwi Ayu Puspita Sari Ayu Puspitasari David Crystopher Della Arnita Putri Eirene Maharani Putri Purba Haryono Haryono Hesty Safitri Wulandari Ira Grania Mustika Karlina Feby Anastasia Astuti Mulyani Mulyani Nina Febriana Dosinta Novita Novita Nuri Ayu Kharisma Puput Artha Ramadini Rafles Ginting Rahadatul Aishy Riki Angkawijaya Risdiandini Rachmadiyanti Sara Sara Teressa Lang Tiya Nurfauziah Tomy Susanto Wahyuni Wahyuni Wan Roky Anugrah Widianti Widianti Yocelyn Yulianto