Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Journal The Winners Business Economic, Communication, and Social Sciences Journal (BECOSS) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS E-JURNAL AKUNTANSI
Kevin Deniswara
Accounting Department, School Of Accounting, Bina Nusantara University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Intellectual Capital Effect, Financial Performance, and Firm Value: An Empirical Evidence from Real Estate Firm, in Indonesia Deniswara, Kevin; Uyuun, Ratu Marwaah Firhatil; Lindawati, Ang Swat Lin; Willnaldo, Willnaldo
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 20, No 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5500

Abstract

This research aimed to analyze the impact of intellectual capital towards the firm’s financial performance and firm’s value. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) which has three components, such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Firm’s financial performance and firm’s value were measured by Return on Assets (ROA), Return on Equity (ROE), Revenue Growth (RG), and Tobin’s Q ratio. There were 102 observations of Property and Real Estate company sector listed in Indonesia Stock Exchange period 2014-2016 that was analyzed using the linear regression method. The results show that VAIC has a significant impact towards financial performance and firm’s value, except revenue growth, which means that the firm’s ability to generate value added and also profit with total assets and equity increase if IC is managed properly. Therefore, VACA is the only component of VAIC that has a significant impact towards financial performance and firm’s value, except RG which means that the capital employed is already managed properly.
Intellectual Capital Effect, Financial Performance, and Firm Value: An Empirical Evidence from Real Estate Firm, in Indonesia Kevin Deniswara; Ratu Marwaah Firhatil Uyuun; Ang Swat Lin Lindawati; Willnaldo Willnaldo
The Winners Vol. 20 No. 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5500

Abstract

This research aimed to analyze the impact of intellectual capital towards the firm’s financial performance and firm’s value. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) which has three components, such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Firm’s financial performance and firm’s value were measured by Return on Assets (ROA), Return on Equity (ROE), Revenue Growth (RG), and Tobin’s Q ratio. There were 102 observations of Property and Real Estate company sector listed in Indonesia Stock Exchange period 2014-2016 that was analyzed using the linear regression method. The results show that VAIC has a significant impact towards financial performance and firm’s value, except revenue growth, which means that the firm’s ability to generate value added and also profit with total assets and equity increase if IC is managed properly. Therefore, VACA is the only component of VAIC that has a significant impact towards financial performance and firm’s value, except RG which means that the capital employed is already managed properly.
Analysis on Behavioral Intention of Financial Auditors in Adopting Big Data Analytics Mulyawan, Archie Nathanael; Deniswara, Kevin; Setiadi, Rudy
Business Economic, Communication, and Social Sciences Journal (BECOSS) Vol. 6 No. 2 (2024): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v6i2.11538

Abstract

The rapid development of technology brings significant changes to all business activities, where auditors need to collaborate with IT. A financial auditor's ability to adopt the system is caused by several factors that encourage greater audit competence, where in-depth analysis is needed to identify all these factors, so this research aims to analyse financial auditors in adopting Big Data Analytics in financial report audits with the UTAUT Model. This research uses an explanatory quantitative method by gathering 70 auditors from public accounting firms in the Jakarta area by adopting SEM-PLS which was processed with SmartPls ver3. The results found all variables have a positive effect on behavioural intention. However, the relationship is not moderated by gender and Audit firm size. Thus, it is known that large and small Audit firm size have already adopted big data analytics, where the advances of companies require auditors to be able to practice. Therefore, it is necessary to analyst the potential of auditors to improve audit quality. Keywords: Big data analytics, Financial auditors, UTAUT model, Audit quality
The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta Deniswara, Kevin; Henky, Thomas; Mulyawan, Archie Nathanael; Armand, Wishnu Kameshwara; Mustapha, Mazlina
Journal The Winners Vol. 24 No. 1 (2023): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v24i1.8124

Abstract

The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. Data were analyzed using Partial Least Square with SmartPLS Ver 3. The results show that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions do not affect behavioral intention of external auditors in adopting and using CAATs. The research generates contributions that can be further directed toward the development of auditors’ competencies in optimizing technology in audit.
EMPOWERING MICRO, SMALL MEDIUM ENTERPRISE (MSMES) THROUGH E-COMMERCE PLATFORMS IN SUKODONO VILLAGE, TAHUNAN DISTRICT, JEPARA REGENCY, CENTRAL JAVA, INDONESIA Meiryani, Meiryani; Syamil, Ahmad; Deniswara, Kevin; Kurniawan, Bambang Kartono; Angelus, Micheal
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.835

Abstract

This community service activity has the spirit to encourage and increase the competitiveness of small and medium enterprises (MSMEs) in Sukodono Village, Tahunan District, Jepara Regency, Central Java in increasing income and improving the Indonesian economy and has proven to be a safety valve for the national economy in times of crisis. Sukodono Village The village has an area of ​​1.8 Ha and consists of 5 hamlets, namely Karang Anyar, Krajan, Sukodono, Kramat, and Sentono. This village is inhabited by around 6,000 people and 2,007 families. The various problems that exist in MSMEs actually make MSMEs unable to compete, running in place, and even going bankrupt. So that MSMEs can increase income, obtain capital by assisting MSMEs in recording financial administration properly and correctly and utilizing e-commerce platforms to increase income, MSME assistance and training are needed that help MSMEs in the process of recording financial administration and going online properly and correctly. in accordance with applicable standards. The aim of this service is to help with the difficulties faced by MSME entrepreneurs in Sukodono Village, Tahunan District, Jepara Regency, Central Java, such as many sales being carried out conventionally, not yet recording financial reports, unorganized inventory and so on. This service activity is planned to be carried out in a hybrid manner, namely onsite and online. The methods used are mentoring/training/workshops and coaching. It is hoped that the results of this service can be used for MSME activities in increasing MSME income so that it can increase the competitiveness of MSMEs so that the contribution of MSMEs to the economic sector will be wider and greater. The results of this activity are that MSMEs in Sukodono Village, Tahunan District, Jepara Regency, Central Java are able to prepare financial reports in accordance with applicable regulations and are able to use and implement digital technology in selling merchandise and it is hoped that this can develop the MSME business in Sukodono Village, Tahunan District, Jepara Regency, Central Java. It is hoped that MSMEs can increase efficiency in managing their finances and increase sales through e-commerce based marketing.
Hexagon Fraud Analysis Using Beneish Ratio Index Method on Indonesia Healthcare Industry Kevin Deniswara; Archie Nathanael Mulyawan; Pieter Prawira
E-Jurnal Akuntansi Vol 34 No 4 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i04.p01

Abstract

The rapid growth of the industry requires governance to minimize the risks that may be detrimental to stakeholders due to the lack of security and monitoring that has caused fraudulent activity, especially in the healthcare industry. It has been proven by the identification of cases of fraud in health services, but it needs to be analyzed more deeply to find information that leads to changes in the presentation of financial statements, where this study adopted 7 variables of hexagon fraud on the health industry with calculations using beneish ratio index. The research adopted a quantitative method by obtaining data from the Indonesian Stock Exchange in the period 2016-2021, where there were 72 data of 12 companies that meeting the criteria of 24 companies. The results showed financial stability has an influence on fraudulent financial statements. However, the rest of the variables have no influence on fraudulent financial statements. Keywords: Healthcare industry; Fraud hexagon; Beneish ratio index; Financial statement fraud
Co-Authors Ang Swat Lin Lindawati Ang Swat Lin Lindawati, Ang Swat Lin Angelus, Micheal Archie Nathanael Mulyawan Armand, Wishnu Kameshwara Henky, Thomas Kurniawan, Bambang Kartono Meiryani, Meiryani Mulyawan, Archie Nathanael Mustapha, Mazlina Pieter Prawira Ratu Marwaah Firhatil Uyuun Setiadi, Rudy Syamil, Ahmad Uyuun, Ratu Marwaah Firhatil Willnaldo Willnaldo Willnaldo, Willnaldo