Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.708

P-Index

This Author published in this journals

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

Ika Kristianti

Universitas Kristen Satya Wacana

Author-ID : 1123662

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 51 Documents Claim Missing Document

Claim Missing Document

Articles

2 3 4 5 6

IMPLEMENTASI PERANCANGAN SISTEM SIMPAN PINJAM PADA LKD BAROKAH Salma Faundria Nagari; Ika Kristianti
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 3 (2019): Edisi November
Publisher : Polytechnic of State Finance STAN

BUMDes dibentuk untuk mengembangkan sisi kewirausahaan dari desa. Kewirausahaan desa perlu dibentuk untuk tujuan membantu kemajuan kesejahteraan masyarakat desa tertentu. Diharapkan dengan adanya peningkatan kesejahteraan desa, bisa mengurangi sisi negatif adanya renternir yang seringkali menjerat masyarakat desa. Tujuan kegiatan ini adalah untuk merancang sistem yang dibutuhkan serta memperbaiki permasalahan yang ada pada entitas terkait. Mitra dalam kegiatan ini adalah Lembaga Keuangan Desa (LKD) Barokah. LKD Barokah mempunyai kegiatan utama simpan dan pinjaman bagi para anggota lembaga keuangan desa tersebut. Permasalahan yang ada pada BUMDes ini adalah pencatatan di LKD Barokah masih dilakukan secara manual dan kartu anggota LKD Barokah pun masih menggunakan buku pinjaman secara manual tanpa pencatatan elektronik. Tanpa adanya rekam data yang lengkap terlebih banyak data manual yang hilang pada anggota akan membuat transisi kepengurusan tidak berjalan lancar. Berdasarkan hasil kegiatan diperoleh peningkatan kemahiran penggunaan system simpan pinjam, serta pencatatan yang lebih rapi dalam kegiatan perekonomian LKD Barokah.

ANALISIS ASPEK PERPAJAKAN PADA SINGKONG KEJU D-9 SALATIGA Ika Kristianti; Mahesa Deni
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 2 No 2 (2020): Edisi November
Publisher : Polytechnic of State Finance STAN

Pertumbuhan Usaha Mikro, Kecil dan Menengah (UMKM) di Indonesia pada tahun 2017-2018 yang meningkat sebesar lebih dari 2% memunculkan potensi penambahan pembayaran pajak pula. Dengan tingkat kepatuhan pembayaran yang masih berkisar 71%, perlu diupayakan pendampingan bagi pelaku UMKM. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi pelaku usaha untuk memberikan pendampingan dan pemahaman mengenai sistem perpajakan. Seringkali pelaku usaha hanya memahami bahwa kewajiban perpajakan hanya pada omset usaha mereka. Hal ini menjadi kurang tepat karena ada beberapa pajak daerah yang menjadi kewajiban perpajakan karena berkaitan dengan kegiatan bisnis pelaku usaha. Pajak tersebut antara lain pajak kendaraan bermotor, pajak bumi dan bangunan, dan lain sebagainya. Metode pelaksanaan pengabdian ini dengan cara wawancara dan observasi pada objek pengabdian masyarakat. Kegiatan pengabdian masyarakat ini memberikan hasil pedoman perhitungan pembayaran pajak pada Singkong Keju D-9. Perlu adanya pendampingan lanjutan atas kegiatan ini, sebagai upaya untuk memastikan bahwa Singkong Keju D-9 telah melakukan perhitungan dengan tepat kewajiban perpajakan pada periode berikutnya.

Akuntabilitas Dalam Pandangan Sakai Sambayan Sondang Selida Apryastuti Purba; Ika Kristianti; Jean Stevany Matitaputty
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1206

The determination of the village fund budget that is carried out every year continues to increase and is seen in its management not in line with good village financial management, as evidenced by the discovery of misuse of village funds arising from the lack of accountability in several villages spread across Indonesia. This study aims to see how the role of local wisdom of sakai sambayan in increasing accountability for financial management amidst the diversity of ethnic and religious communities in Rejomulyo Village, Palas sub-district, South Lampung regency. This research is a qualitative research with primary data sources obtained through interviews and documentation with research sources, namely village officials, village consultative bodies, and community leaders in Rejomulyo Village. The research analysis technique used is data reduction, data presentation, and drawing conclusions. The results and discussion in this study indicate that local wisdom of sakai sambayan in Rejomulyo Village can improve the realization of village financial management accountability, this is due to the positive noble values ??of local wisdom of sakai sambayan, namely cooperation, kindness, and upholding the truth that we can live and apply in stages. The stages of village financial management will contain and realize good accountability. The management of village funds in Rejomulyo Village has been carried out in accordance with the applicable rules, namely Permendagri number 20 of 2018 regarding the stages of village financial management including planning, implementation, administration, reporting, and accountability.

Perlukah Tata Kelola Pengelolaan Dana Kemahasiswaan Dilakukan? Ireina Thesa Shaula; Paramita Budirahayu; Ika Kristianti
Perspektif Akuntansi Vol 5 No 3 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i3.p225-242

The phenomenon of the normalization student fund fraud at the Student Institution Faculty shown indications of fraudulent practices in the Student Institution. This study aims to learn how efficient the implementation of Good University Governance (GUG) at Faculty X, YZ University is in preventing student fund fraud. This study used a qualitative descriptive method with data collection techniques carried out by means of interviews and distributing questionnaires to the faculty legislature, faculty executive board, and faculty units. The stages in this research are divided into three parts, namely data reduction, data presentation, and drawing conclusions. The results of the study show that the Good Government University (GUG) principle that has been carried out by the Student Institution of Faculty X, YZ University is running quite well, but still needs to be improved to maximize student fund management. It is hoped that this research will bring benefits to the Student Institution of Faculty X, YZ University in assessing the risk of fraud and the controls needed in managing student funds.

THE EFFECT OF SELF-CONTROL AND SITUATIONAL PRESSURE ON THE TENDENCY TO COMMIT ACADEMIC FRAUD Felicia Aurellia Hadiluwarso; Ika Kristianti
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.12214

ABSTRACTTThe spread of the Covid-19 virus in Indonesia in early 2020 changed the form of learning at various levels of education. Initially, learning is done face-to-face, then replaced with online learning (e-learning). It leads to a change in pressure that triggers an increase in the number of academic frauds. However, other elements, such as a person’s level of self-control, can play a role in academic fraud. Therefore, this study aimed to determine how situational pressures and self-control affected the propensity for academic fraud. The study used a 2x2 factorial experimental design with a sample of 80 students. According to the study’s findings, a person’s ability to self-control affects their propensity to cheat in exams. Second, situational pressures affect the propensity to commit academic fraud. Third, neither self-control nor situational stress is related to the tendency to commit academic fraud. ABSTRAKSejak terjadi penyebaran virus Covid-19 di Indonesia pada awal 2020 lalu, terjadi perubahan bentuk pembelajaran di berbagai jenjang pendidikan. Semula pembelajaran dilakukan secara tatap muka, kemudian digantikan dengan pembelajaran secara daring (e-learning). Hal tersebut menyebabkan terjadinya perubahan tekanan yang memicu peningkatan angka kecurangan akademik. Namun, terdapat faktor lain yang turut menimbulkan tindakan kecurangan akademik, yaitu tingkat kontrol diri yang dimiliki seseorang. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kontrol diri dan tekanan situasional terhadap tendensi untuk melakukan kecurangan akademik. Penelitian ini menggunakan desain eksperimen faktorial 2x2 dengan sampel sebanyak 80 mahasiswa. Berdasarkan hasil penelitian ini, diketahui bahwa: perbedaan tingkat kontrol diri seseorang mempengaruhi tendensi untuk melakukan kecurangan akademik; kehadiran tekanan situasional berpengaruh terhadap tendensi untuk melakukan kecurangan akademik; tidak terdapat hubungan antara kontrol diri dan tekanan situasional terhadap tendensi untuk melakukan kecurangan akademik.

Does CSR increase cost stickiness? Ika Kristianti; Etna Nur Afri Yuyetta
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8980

This study aims to provide evidence of corporate social responsibility (CSR) engagement with cost stickiness. Cost stickiness is an asymmetrical cost behavior in which the magnitude of the increase in costs tends to be higher when there is an increase in activity compared to the decrease in costs when there is a decrease in activity. The pattern of changes in costs depends not only on the size of the activity but also on the direction of the change. The research hypothesis states that the involvement of CSR requires the long-term commitment of the company in value creation activities, so it is difficult to suppress committed resources instantly. This study uses employee welfare costs and donations as a proxy for CSR. The research sample is a manufacturing company in Indonesia, with the observation year of 2017–2020. The results of the study prove that there is cost stickiness in selling, administrative, and general costs, and the degree of cost stickiness increases when CSR costs are added to the research model. The results also confirm that changes in activity levels and changes in costs are not always the same. These findings provide new evidence for understanding how CSR affects cost stickiness in manufacturing firms.

Analisis sistem pengendalian internal perusahaan daerah air minum salatiga (pendekatan coso erm integrated framework) Efa Mitta Theresia; Ika Kristianti
AKUNTABEL Vol 17, No 1 (2020): April
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan ini untuk menganalisis sistem pengendalian internal pada Perusahaan Daerah Air Minum Salatiga apakah sudah sesuai dengan COSO ERM Integrated Framework. Penelitian ini merupakan penelitian kualitatif. Sumber data yang digunakan berasal dari data primer dan sekunder. Data primer diperoleh dari hasil wawancara kepada responden sedangkan data sekunder diperoleh dengan cara mengumpulkan setiap dokumen yang berkaitan seperti struktur organisasi, standar operasional perusahaan, catatan dan dokumen yang digunakan, serta laporan keuangan Perusahaan Daerah Air Minum Salatiga. Hasil penelitian menunjukan bahwa sistem pengendalia internal pada PDAM Salatiga secara garis besar sudah memenuhi kriteria dari delapan komponen kerangka ERM yang dikembangkan oleh COSO. Hanya saja masih perlu adanya pembenahan di beberapa komponen yaitu pegawai yang tidak sesuai dengan kompetensinyadan pelatihan kepada karyawan dalam mengoperasikan sistem yang dirasa masih sangat kurang.

Pendampingan BUMDes Asung Daya Kabupaten Semarang untuk Peningkatan Pengendalian Internal Siklus Pengeluaran Ika Kristianti; Elika Cuntita Bella Deyena Tiwa; Gabriella Stefany; Stefi Febrianti; Lea Ayu Trihastuti; Aloysius Denis Erwin; Ezra Putri Yufiani Nafara
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

The main problem at BUMDes Asung Daya is the control weaknesses that results in the difficulty of mitigating existing risks, particularly related to the cash disbursement cycle. While on the other hand Asung Daya Village Social Enterprise were asked to stay afloat during the Covid-19 pandemic. The purpose of this activity is to assist Asung Daya Village Social Enterprise in creating better cash management by promoting optimal internal control. The method used in this activity is assistance, observation and case discussion. The result is the mapping of threats in the cash disbursement cycle, the formulation of preventive controls, the detection and improvement of each of its business activities, and the creation of a flowchart as part of the technical documentation of the Asung Daya Village Social Enterprise cash disbursement system.

Analisis Sistem Pengendalian Internal Pengembangan Sistem Informasi Desa Felicia Aurellia Hadiluwarso; Kezya Audela; Ika Kristianti
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

Information systems are expected to help securing assets and minimizing theft, destruction, and data loss. However, actions such as hacking and data theft are still rife because of the weak management of the organization's internal control system. Village Information System is a means to collect, process and communicate various information related to the state of the village so that the need for monitoring, identifying and analyzing periodically about how the function of the internal control system runs to minimize fraud and misuse of information in order to achieve organizational goals. This community service is a form of active participation of academics to help villages identify and evaluate internal controls that have been applied in developing village information systems effectively. With descriptive qualitative research methods using data triangulation analysis techniques with interviews to village officials, it is able to give the result that increasing village government knowledge about the importance of implementing internal control systems related to the efficient and effective use of village information systems to avoid and minimize risks that allow to occur.

Pendampingan Pengelolaan Risiko dan Pengendalian Internal Siklus Pengeluaran Kas Desa Sumberejo, Dadapayam, Kabupaten Semarang Benedicta Sabat Yusdy Supriyanto; Natasha Steffie M. Pellokila; Kaleb Gideon Pengharapan; Agastia Fais Fachrizki; Putri Natalia; Supatmi Supatmi; Ika Kristianti
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.535 KB)

Business processes are related, coordinated and structured activities or tasks. One of the existing business processes in the organization is cash disbursements. The vulnerability of cash management, makes the organization need proper internal control in the process. This community service was carried out in Sumberejo Village to help analyze risk and apply appropriate internal controls in managing cash disbursements. The methods used are interviews, discussions and assistance in making internal identification procedures. This community service resulted in the procedures needed to identify appropriate internal controls for Sumberejo Village. The results of this community service are expected to be able to assist the village in reducing the risk of managing cash disbursements.

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

Title

Found 51 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 51 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 51 Documents
Search