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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ilmu Manajemen (JIM) Jurnal Ilmu Sosial dan Humaniora Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Riset Manajemen dan Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Samudra Ekonomi dan Bisnis Jurnal Bisnis dan Kewirausahaan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Manajemen Kesatuan Perspektif Akuntansi Akuntansi Bisnis & Manajemen (ABM) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Jurnal Akuntansi
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FAKTOR YANG MEMPENGARUHI MINAT KARIR MENJADI AKUNTAN PENDIDIK Ika Kristianti; Robby Setiawan; Dewi Yuliyanti
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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Abstract

The purpose of study are to know and analyze factors that influence accounting students on career interest as accounting educator. Some factors that affect the career interest as accounting educator are work experiences, educational background, opportunity cost, and the perception of the profession accounting educator. Primary data in this study is collected by 90 accounting students in Satya Wacana Christian University. Data analyzers used in this study is multiple regression analysis method. Based on the partial test, the hypothesis on the work experience variable is rejected, while for the other three variables, educational background, opportunity cost and perception of accountant profession, are accepted. Keywords: work experience, educational background, opportunity cost, perceptions on the profession as accounting educator and interests on the profession as accounting educator.
ANALISIS PENGARUH SOFTSKILL, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP KARIR AKUNTAN PUBLIK Chrisna Eliano Mangeka; Ika Kristianti
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.153

Abstract

Analysis of Soft Skill Influence, Financial Reward, and Labor Market Considerations on intention of A Public Accountant Career. This study aims to know the relationship between soft skill, financial reward, and Labor Market Considerations on intention of a public accountant career. The sample collection of this study has been done by the university students of Faculty of Economy and Business of UKSW batch 2017 and 2018. Data processing is conducted by using quantitative approach with Linear Regression Analysis. The amount of sample is about 186 respondents, 90 respondents from batch 2017 and 96 respondents from batch 2018. The data was obtained by spreading questionnaire on google form. The results of this study identify that soft skill, financial reward, and labor market considerations have significant effects to public accountant career
PENGARUH PENGGUNAAN E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WPOP (Studi Pada WPOP Pekerja Bebas Di Kota Salatiga ) Fadillah Achmad Resandi; Ika Kristianti
Riset Manajemen dan Akuntansi Vol 12, No 1 (2021): Vol 12, No.1 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i1.154

Abstract

The purpose of this study to determine the effect of using e-filing and understanding of taxation on compliance of annual taxpayer reporting of the individual taxpayer in the Salatiga. The population of this research is non-employee individual taxpayers who are registered in KPP Pratama Salatiga. The sample used is 100 respondents and data collection techniques using an incidental sampling method. The questionnaires were distributed using google form and given directly to respondents. The collected questionnaire data was tested with validity, reliability, and classical assumption tests. Hypothesis test using the T-test with multiple linear regression models. The results of this study indicate that (1) the use of e-filing has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga. (2) Understanding taxation has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga.
Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment Ika Kristianti
Jurnal Economia Vol 13, No 1: April 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.577 KB) | DOI: 10.21831/economia.v13i1.10906

Abstract

Abstract: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Central Java, with 63respondents from the auditor on Public Accounting Firm city of Semarang and Solo. The sampling technique used purposive sampling. The results showed that the decision establishes audit risk, the number of auditors with the personality type B is more than that type A. Meanwhile, in setting the audit decision is not at risk, personality type B more than that type A. The results of data processing reception dysfunctional behaviors provide results that auditors receive audit dysfunctional behaviors make decisions more risk than the auditor who refused dysfunctional behavior. Keywords:  Audit judgment, personality type and acceptance of dysfunctional behavior.Abstrak: Tipe Kepribadian, Penerimaan Perilaku Disfungsional dan Keputusan Audit. Penelitian ini bertujuan untuk mendeskripsikan tipe kepribadian, penerimaan perilaku disfungsional dan pengambilan keputusan audit yang diambil oleh auditor. Penelitian ini dilakukan di Propinsi Jawa Tengah dengan 63 responden dari auditor di Kantor Akuntan Publik kota Semarang dan Solo. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa dalam menetapkan keputusan audit berisiko, jumlah auditor dengan tipe kepribadian B lebih banyak jika dibandingkan auditor dengan tipe kepribadian A. Begitu pula dalam menetapkan keputusan audit tidak berisiko, tipe kepribadian B lebih banyak dibandingkan dengan auditor yang memiliki tipe kepribadian A. Hasil pengolahan data penerimaan perilaku disfungsional memberikan hasil bahwa auditor yang menerima perilaku disfungsional membuat keputusan audit yang lebih berisiko dibandingkan dengan auditor yang menolak perilaku disfungsional Kata Kunci: Keputusan audit, tipe kepribadian dan penerimaan perilaku disfungsional.
TINGKAT PENCAPAIAN TARGET DAN EFISIENSI PENDAPATAN ASLI DAERAH (PAD) KOTA SALATIGA Ika Kristianti; Berliana Dara Jati
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.457 KB)

Abstract

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute. Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.
PENGENDALIAN INTERNAL ORGANISASI KEAGAMAAN DI KOTA SALATIGA Krisnawati Kamaseto Tandi Senga; Ika Kristianti
Jurnal Ilmu Sosial dan Humaniora Vol. 8 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v8i2.21382

Abstract

Tujuan dari penelitian ini adalah untuk menggambarkan pengendalian internal dari organisasi keagamaan di Kota Salatiga dan memberikan penilaian terhadap perbedaan kebijakan maupun prosedur yang terdapat pada organisasi keagamaan di Kota Salatiga. Pengendalian internal adalah merupakan suatu proses integral yang dilakukan untuk mengatasi setiap risiko yang ada dan untuk memberikan kepastian dalam pencapaian misi entitas dengan mencapai tujuan umum. Penelitian ini merupakan penelitian kualitatif, perolehan data dengan metode wawancara dan observasi terhadap lima organisasi keagamaan di Kota Salatiga yang mewakili beberapa agama. Hasil penelitian ini menunjukkan bahwa  semua organisasi sudah menerapkan dasar-dasar dari sistem pengendalian internal yang baik. Hal ini menunjukkan bahwa organisasi keagamaan mampu meningkatkan pengendalian internal mereka dengan memulai hal dasar untuk mengamankan aset yang mereka miliki sehingga hingga saat ini belum terdapat peyimpangan yang bersifat signifikan terhadap organisasi. Kata kunci  :   Kebijakan pengendalian internal,organisasi keagamaaan, pengendalian internal
Mitigasi Risiko Siklus Pengeluaran Gereja XYZ Di Tigarunggu, Sumut (XYZ Church Expenditure Cycle Risk Mitigation in Tigarunggu, North Sumatera) Nathania Carissa Tjahja Pranata; Ika Kristianti
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.749 KB) | DOI: 10.35606/jabm.v29i1.1025

Abstract

The financial cycle is the main activity for an organization. One of them is the cash disbursement cycle. Recording of organizational expenditure cycles is required for both for-profit and not-profit organizations. The purpose of this research is to know the importance of a risk-based audit approach in the expenditure cycle of non-profit organizations. This study uses qualitative analysis techniques. The object of this research is XYZ Church located in Tigarunggu Village, North Sumatra. The results showed that the level of inherent risk, control, and detection in XYZ Church was high. This is due to discrepancies in recording, the potential for fraudulent use of cash, discrepancies between cash and physical records, and rationalization of fraud. Internal control can be one of the Church's efforts to control the risks that occur. The implementation of low or inappropriate internal control has a high level of risk compared to the implementation of good internal control.
Analisis Liability of Smallness Pada Usaha Enting–Enting Gepuk Cap Klenteng & 2 Hoolo Salatiga Destya Ardi Wijayanti; Ika Kristianti
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2021): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v17i2.2369

Abstract

Penelitian ini dilakukan untuk menganalisis liability of smallness pada usaha enting–enting gepuk Cap Klenteng & 2 Hoolo.Liability of smallness memiliki tiga indikator yaitu keterbatasan keuangan / modal, keterbatasan sumber daya manusia yang berkompeten dan keterbatasan operasional. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian yang digunakan adalah studi kasus. Objek penelitian ini dilakukan di UKM Kota Salatiga, Jawa Tengah.yaitu usaha Enting-Enting Gepuk Cap Klenteng & 2 Hoolo. Data primer diambil dari hasil wawancara mendalam kepada narasumber. Hasil penelitian menunjukkan bahwa usaha tersebut secara umum tidak mengalami liability of smallness. Penelitian yang dilakukan memperlihatkan bahwa keterbatasan keuangan atau modal dan keterbatasan sumber daya manusia yang kompeten merupakan keterbatasan yang tidak dialami oleh usaha tersebut. Sedangkan untuk keterbatasan operasional adalah keterbatasan yang dialami oleh usaha entung-enting gepuk Cap Klenteng & 2 Hoolo. Walaupun aliran kas pada usaha tersebut sudah memadai.
Pengaruh Manajemen Laba dan Tata Kelola Perusahaan Terhadap Audit Delay Ika Kristianti; Anis Setianingsih
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.810

Abstract

This study aims to analyze and provide empirical evidence whether the mechanism of corporate governance practices and earnings management has an effect on audit delay. The calculation used in earnings management is discretionary accruals, while the indicators in the governance mechanism are institutional ownership, independent commissioners and audit committees. This study uses the object of research in companies engaged in the tourism, hotel and restaurant sectors listed on the Indonesia Stock Exchange in 2017-2020. Research related to the effect of earnings management and corporate governance on audit delays in tourism, hotel and restaurant sector companies is difficult to find so this research was chosen to be carried out, given the importance of timely information (timeliness) and the transition in the tourism sector due to the COVID-19 pandemic. This research is a qualitative research using purposive sampling technique for sample selection. The data that can be processed are 94 samples. Hypothesis testing using multiple linear regression. The results of the study found that earnings management with discretionary accrual methods and institutional ownership had no effect on audit delay. Meanwhile, the independent board of commissioners and the audit committee have a positive effect on audit delay. The conclusion in this study is that the percentage of institutional ownership does not cause delays in submitting the independent auditor's report. Meanwhile, the higher the total number of independent commissioners and audit committee members, it can slow down the audit, causing audit delay.
Analisis perilaku Sticky Cost biaya produksi pada perusahaan BUMN sektor manufaktur periode 2014-2020 Dinda Puri Safitri; Ika Kristianti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.835

Abstract

The purpose of this study is to find out if there are indications of sticky cost behavior that exists in production costs. Sticky cost can be indicated by the response of production costs to changes in net sales. This research is empirical research using multiple linear regression analysis. This research sample is a state-owned company, especially the manufacturing sector, which existed in the current period from 2014 to 2020. Samples are taken by purposive sampling method. The total number of samples of state-owned enterprises in the manufacturing sector used is as many as 49 samples. This research is expected to provide benefits that are used as a reference in the development of literature with regard to cost behavior or sticky costs. In addition, another hope of this sticky cost-related research can help provide benefits that can later be used as input to managers in planning costs, because not all costs can change proportionally. From the manager's side, of course, this research is an evaluation material that will later be used for reference in decision making so that there is no indication of sticky cost behavior. The conclusion of this study is that the production cost means that it shows that registered SOE manufacturing has sticky behavior where there is no decrease in production costs when net sales decrease, so that variable production costs are not affected. This is because the components in production costs are mostly fixed costs whose increases and also decreased costs are strongly influenced by changes in activity volume, and few variable cost components on production costs.
Co-Authors Agastia Fais Fachrizki Agustinus Putra Pamungkas Aloysius Denis Erwin anggi saputra Anis Setianingsih Audela, Kezya Benedicta Sabat Yusdy Supriyanto Berliana Dara Jati Carolina Lita Permatasari Charita, Nindya Permata Choirul Ummam Al Muhtaromi Chrisna Eliano Mangeka Daffa Dwi Setyawan Deranika Ratna Kristiana Destya Ardi Wijayanti Dewi Yuliyanti Dinda Puri Safitri Donna Yessi Aprilia Edni Olka Pratiwi Efa Mitta Theresia Elika Cuntita Bella Deyena Tiwa Etna Nur Afri Yuyetta Ezra Putri Yufiani Nafara Fadillah Achmad Resandi Felicia A Hadiluwarso Felicia Aurellia Hadiluwarso Felicia Aurellia Hadiluwarso Fella, Fella Fitriyani Fitriyani Gabriella Stefany Grace Phillandros Violetta Grace Phillandros Violetta Grasia Yenta Deruvensi Hadiluwarso, Felicia A Intiyas Utami Ireina Thesa Shaula Ismail Alfaruqi Jean Stevany Matitaputty Kaleb Gideon Pengharapan Kezia Amelia Hidayat Kezya Audela Kezya Audela Kezya Audela Krisnawati Kamaseto Tandi Senga Lea Ayu Trihastuti Lenni Yovita Lukas Dwi Febrian Lusiana Lusiana Mahesa Deni Meity Bala Natasha Steffie M. Pellokila Nathania Carissa Tjahja Pranata Nika Ardian Niko Krisnaryatko Nurhayati Nurhayati Paramita Budirahayu Prastyo, Bagus Dwi Prayoga, Reiner Amos Ivan Putri Natalia Rambing, Yolanda Christina Robby Setiawan Salma Faundria Nagari Samuel Wahyu Hary Christoper Satrio Bagus Sembodo Sondang Selida Apryastuti Purba Stefi Febrianti Supatmi Theresia, Efa Mitta Tulenan, Michella Virgiana Viona Christalia Nugrahanti Yefta Andi Kus Noegroho Yeterina Widi Nugrahanti