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All Journal Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jurnal Mantik Jurnal Akuntansi Economics and Digital Business Review Journal Of Human And Education (JAHE) Journal of Economics Review (JOER) The Journal of Business and Management Research
Septyana Prasetianingrum
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Investasi Dan Kualitas Laba Terhadap Nilai Perusahaan (Studi Empirik Pada Perusahaan Manufaktur yang terdaftar diBursa Efek Indonesia Periode Tahun 2010–2014) Syapruddin, Nur Ayu Pratiwi; Prasetianingrum, Septyana
Future : Jurnal Manajemen dan Akuntansi Vol 4, No 2: Maret (2017)
Publisher : Universitas Yapis Papua

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Abstract

Tujuan penelitian ini bertujuan untuk Menganalisis Pengaruh Investasi (PER), dan Kualitas Laba (NPM), secara parsial dan simultan terhadap Nilai Perusahaan (PBV). Pada Perusahaan Manufaktur yang terdaftar di  Bursa Efek Indonesia Periode 2010-2014. Periode yang dilakukan dalam penelitian ini adalah 5tahun. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2010 sampai dengan 2014 sebanyak 142 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling yaitu sebanyak 8 perusahaan dengan periode waktu 5tahun pengolahan data digunakan data-data perusahaan yang tercantum dalam laporan dari ICMD (Indonesian Capital Market Directory). Sampel diambil dengan menggunakan metode purposive sampling. Dengan kriteria  yang ditentukan: (1) Perusahaan Manufaktur yang secara  konsisten terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2010 sampai dengan2014, (2) Terdapat nilai perhitungan dari variabel dependen dan independen yang positif selama 5tahun berturut-turut yaitu periode tahun 2010 sampai dengan 2014, (3) Perusahaan Manufaktur yang mempunyai data lengkap yang dibutuhkan dalam penelitian ini sehingga mudah di olahdatanya. Berdasarkan analisis data disimpukan bahwa Pada kolom unstandardized coefficients pada bagian B diperoleh model regresi linier  berganda variabel (X1) Investasi sebesar0,487 positif dan signifikan 0,001, Jadi dapat disimpulkan bahwa keputusan investasi yang diproksikan dengan PER berpengaruh positif dan signifikan terhadap nilai  perusahaan, Pada kolom unstandardized coefficients pada bagian B  diperoleh model regresi linier berganda variabel (X2) Kualitas Laba sebesar 0,521 positif dan  signifikan 0,009, Uji Hipotesis Uji Fhitung (11,157) dengan tingkat signifikan (0,000) atau dibawah tingkat signifikansi 0,05 sehingga dapat disimpulkan bahwa variable X1danX2 yaitu Investasi dan Kualitas Laba mempunyai  pengaruh secara simultan positif dan signifikan terhadap variabel  (Y) yaitu Nilai Perusahaan. Dari adjusted R square sebesar 0,342 yang berarti variabilitas variable dependen yang dapat dijelaskan oleh variabilitas variable independen sebesar 34,2%. Jadi model cukup baik. Sedangkan sisanya 65,8 (100%- 34,2%=65,8%) dijelaskan oleh variable lainnya yang tidak dimasukkan dalam model regresi.  KataKunci: Investasi, KualitasLaba, dan NilaiPerusahaan
Analisis Technology Acceptance Model (TAM) Terhadap Penerapan E-Commerce Di Ukm Kota Jayapura Prasetianingrum, Septyana; Sejati, Fajar Rina
Future : Jurnal Manajemen dan Akuntansi Vol 5, No 1: September (2017)
Publisher : Universitas Yapis Papua

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Abstract

Pemanfaatan sistem informasi menjadi suatu keharusan yang tidak dapat dihindari oleh setiap perusahaan yang ingin menempatkan dirinya pada posisi paling depan dalam suatu industri. Kemampuan sistem informasi memegang peranan yang sangat penting yang kini mengarah ke transaksi belanja online mendorong sejumlah kalangan untuk mengembangkan suatu produk yang mampu menjembatani transaksi tersebut, contohnya suatu sistem transaksi online yang biasa disebut dengan E-commerce. Model yang dapat digunakan untuk menggukur penerimaan teknologi adalah Model Penerimaan Teknologi (TAM). Penelitian ini bertujuan untuk mengukur pengaruh persepsi kegunaan, persepsi kemudahan penggunaan dan niat untuk menggunakan terhadap penerapan e-commerce di UKM Kota Jayapura.Penelitian ini menggunakan pendekatan kuantitatif. Jenis penelitiain ini merupakan penelitian deskriptif. Penelitian ini menggunakan skala likert. Pengumpulan data dilakukan dengan metode penyebaran kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik probability sampling. Metode analisis data analisis regresi linier be.rganda.Hasil penelitian ini adalah untuk membantu manajer dalam menilai keberhasilan penerimaan teknologi baru dalam UKM dan untuk mengetahui pengaruh kegunaan (usefulness), kemudahan pengguna (ease of use), niat untuk menggunakan (behavioral intention to use) serta realisasi penggunaan (actual system usage) dalam model TAM terhadap penerimaan komputer mikro (e-commerce) di UKM Kota Jayapura.Kata kunci : TAM,  E-Commerce, UKM
Examining Linkage Audit Quality Factors Intervening by Time Budget Pressure Septyana Prasetianingrum, M.A. Akbar, Najarudin Toatubun, A.H. Mzen, Imran S.M. Nur,
Jurnal Akuntansi Vol 26, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY Fajar Rina Sejati; Septyana Prasetianingrum
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.75 KB) | DOI: 10.20473/baki.v4i1.14051

Abstract

This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2014 – 2017. The data analysis method used in this study is multiple linear regression analysis. In this study, the data will be processed using SPSS version 25.0 software. The results of this study indicate that tax aggressiveness has no effect on company transparency, earnings performance has no effect on company transparency, leverage has no effect on company transparency, company age has no effect on company transparency, and company size does not affect company transparency. This research shows that the company's transparency is an important thing, it is hoped that every company in running the company ethically maintains company transparency.
ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY Fajar Rina Sejati; Sahrul Ponto; Septyana Prasetianingrum; Sumartono Sumartono; Nona Naomi Sumbari
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.21480

Abstract

The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.
Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Penyedia Jasa Waleng’s Kurir Yaya Sonjaya; Septyana Prasetianingrum; Muhammad Ridhwansyah Pasolo; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 4 Nomor 2 Tahun 2021
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v4i1.1039

Abstract

Kegiatan ini dilaksanakan di Kota Jayapura dengan tujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM dalam menyusun laporan keuangan. Kegiatan dilaksanakan dengan melakukan penyuluhan berupa ceramah, pembelajaran dengan menggunakan aplikasi Zahir Accounting 6.0 dan pendampingan terhadap pelaku usaha. Hasil yang diperoleh dari kegiatan pendampingan dan pelatihan yang dilakukan dengan menggunakan aplikasi Zahir Accounting pelaku usaha mampu membuat laporan keuangan dengan baik dan sesuai dengan SAK EMKM. Laporan keuangan yang dihasilkan mampu menunjukkan kondisi perusahaan yang sebenarnya, Selain itu pengendalian dan keamanan data menjadi lebih baik dan pembuatan laporan keuangan dapat lebih cepat diselesaikan serta lebih akurat. Penggunaan software Zahir Accounting membantu pelaku usaha, sebab tidak lagi melakukan proses penjurnalan, karena secara otomatis jurnal dibuat oleh system.
ANALISIS KESUKSESAN SISTEM E-COMMERCE YANG BERPARTISIPASI PADA HARBOLNAS DENGAN MENGGUNAKAN MODEL DELONE & MCLEAN Dian Pertiwi; Fajar Rina Sejati; Septyana Prasetianingrum
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2584.883 KB) | DOI: 10.34203/jimfe.v6i2.2610

Abstract

This study aims to analyze the success of e-commerce participating in Harbolnas from a user perspective by adopting model of Delone McLean. Data were obtained through a questionnaire using cluster random sampling technique. The hypotheses were tested by path analysis and sobel test. The results show that e-commerce participating in Harbolnas 2019 can meet the success of e-commerce based on the e-commerce success model of Delone McLean. It is shown by system quality, information quality, and service quality influenced each use and user satisfaction. In addition, information quality, use, and user satisfaction directly influenced net benefits. Meanwhile, system quality and service quality do not directly influenced net benefits. Other results indicate that system quality, information quality, and service quality also influenced net benefits through mediating use and user satisfaction. The results of this study are expected to be material for consideration for companies to maximize e-commerce that has been made.
PELATIHAN BUDI DAYA IKAN BANDENG (CHANOS CHANOS) BAGI PEMUDA PESISIR PANTAI HOLTEKAM DI KOTA JAYAPURA Ade Kurniawan; Mohammad Aldrin Akbar; Muhdi B. Hi. Ibrahim; Andri Irawan; Sitti Nur Alam; Septyana Prasetianingrum; Yaya Sonjaya
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 2 (2022): Jurnal Panrita Abdi - April 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i2.14129

Abstract

Muara Tami Jayapura City is a District that has great fishery potential. This is also supported by the area of ​​land that can be managed. Empowerment of coastal communities is an absolute thing that must be pursued to increase the community's economic income. Training is one of the efforts that can be done to achieve these efforts. Besides increasing people's income, training can also increase knowledge and encourage people to be more empowered and economically independent. For this reason, training on milkfish cultivation is carried out for coastal youth to be more economically empowered. This training was held in Holtekam, Muara Tami District, Jayapura City, using lectures and practical methods. This method is expected to increase the knowledge and skills of coastal youth in the field of milkfish cultivation. From the results of the implementation of the activities, it is known that the understanding of the community increased by 65% ​​compared to before participating in the training activities. This was obtained from the results of the pre-test assessment before participating in the training and the post-test after participating in the training. After attending the training, participants have a better understanding of milkfish cultivation. They can prepare the land from the hatchery, rearing, preparing good feed to harvest, and marketing it. --- Muara Tami Kota Jayapura merupakan District yang memiliki potensi perikanan yang besar. Hal tersebut ditunjang pula dengan luasnya lahan yang dapat dikelola. Pemberdayaan masyarakat pesisir merupakan hal mutlak yang harus diupayakan dengan tujuan untuk meningkatkan pendapatan ekonomi masyarakat. Pelatihan merupakan salah satu upaya yang dapat dilakukan dalam pencapaian upaya tersebut. Selain bertujuan meningkatkan penghasilan masyarakat, pelatihan juga mampu meningkatkan pengetahuan, dan mendorong masyarakat agar lebih berdaya dan merdeka secara ekonomi. Untuk itu maka dilaksanakan pelatihan budidaya ikan bandeng untuk pemuda pesisir pantai sehingga dapat lebih berdaya secara ekonomi. Pelatihan ini dilaksanakan di Holtekam Distrik Muara Tami Kota Jayapura, dengan dengan menggunakan metode ceramah dan praktek. Dengan metode ini diharapkan akan meningkatkan pengetahuan dan keterampilan pemuda pesisir dalam bidang budidaya ikan bandeng. Dari hasil pelaksanaan kegiatan diketahui pengetahuan masyarakat meningkat sebesar 65% dibandingkan sebelum mengikuti kegiatan pelatihan, hal ini diperoleh dari hasil penilaian pre-test sebelum mengikuti pelatihan dan post-test setelah mengikuti pelatihan. Setelah mengikuti pelatihan, peserta memiliki pemahaman yang lebih baik mengenai budidaya ikan bandeng, mampu menyiapkan lahan mulai dari lahan pembenihan, pembesaran, penyiapan pakan yang baik sampai dengan panen dan pemasarannya.
Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure Mohammad Aldrin Akbar; Najarudin Toatubun; Abdul Haris Mzen; Imran Syafei Muhammad Nur; Septyana Prasetianingrum
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Implementation of Accounting Information System For Raw Material Control Adriani Lande; Kartim; Septyana Prasetianingrum; Sahrul Ponto; Muhammad Ridhwansyah Pasolo
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The use of information systems is currently required by the business to support business operations so that the implementation of various processes, including the accounting system for controlling raw materials, can go smoothly and be focused on achieving the business's objectives. The control of a company's raw material inventory is related to one aspect of the accounting system. Inventory control must be taken into account because it directly affects the costs that the business must bear as a result of inventory. As a result, the inventory currently in place must be balanced with needs, as raw material inventory is the primary factor in the business that supports a productive production process. With the help of activities and procedures related to accounting information systems, raw material inventory control systems, and company sales targets, this study seeks to analyze the function of accounting information systems in controlling raw material inventory. Along with resolving issues with the company's financial transaction data recording, a system that can generate thorough raw material recording reports must be developed in order to improve the company's raw material recording. The design of the raw material control accounting information system has been successfully made in accordance with the company's business processes and user needs analysis, as shown by the results of system development using the System Development Life Cycle (SDLC) method, so that system testing with blackbox testing demonstrates the system can function as expected.
Co-Authors Abdul Haris Mzen Ade Kurniawan Adriani Lande Akbar, Mohammad Aldrin Almalika Firgandhini Kadri Aminah Junaid Andri Irawan Andri Irwanan Dian Pertiwi Entar Sutisman Fajar Rina Sejati H. Muhdi B. Hi Ibrahim Imran Syafei Muhammad Nur Iriana Auliyah Kartim Muhammad Ridhwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Najarudin Toatubun Nona Naomi Sumbari Ridwan Rumasukun Sahrul Ponto Saling Saling Sitti Nur Alam Sumartono, Sumartono Syapruddin, Nur Ayu Pratiwi Yana Ermawati Yaya Sonjaya Yusrianti Yusrianti Zakaria, Zakaria