Articles
<![CDATA[Penyusunan Standar Operasional Prosedur (SOP) Aktivitas Kepesertaan Di Dana Pensiun Gereja Kristen Jawa (DP-GKJ) ]]>
<![CDATA[Choirul Ummam Al Muhtaromi]]>;
<![CDATA[Satrio Bagus Sembodo]]>;
<![CDATA[Yefta Andi Kus Noegroho]]>;
<![CDATA[Ika Kristianti]]>;
<![CDATA[Yeterina Widi]]>
<![CDATA[ Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Satya Wacana Salatiga ]]>
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<![CDATA[Dana Pensiun menjadi badan hukum yang penting dalam pengelolaan program pensiun. Dalam pengaturan operasional Dana Pensiun diperlukan adanya Standar Operasional Prosedur (SOP) agar berjalan sesuai visi dan misi entitas. Objek pengabdian masyarakat ini adalah Dana Pensiun Gereja Kristen Jawa Salatiga. DP-GKJ Salatiga belum memiliki SOP yang memadai dalam menjalankan tugasnya. Sehingga pengabdian ini bertujuan untuk membantu DP-GKJ Salatiga dalam penyusunan Standar Operasional Prosedur (SOP) terkhusus dalam aktivitas kepesertaan yang terdiri dari, pemutakhiran data, penerimaan peserta baru, penghentian peserta, dan permohonan pensiun. Metode yang dilakukan dalam pengabdian adalah: (1) Pendampingan penyusunan SOP aktivitas kepesertaan dan (2) Penyusunan SOP aktivitas kepesertaan DP-GKJ. Hasil dari pengabdian ini adalah telah tersusunnya SOP, meliputi: (1) tujuan; (2) ruang lingkup; (3) kebijakan, dokumen yang mendasari dan otorisasi; (4) prosedur, yang berisi petugas atau pihak yang terlibat dan langkah kerjanya; serta (5) flowchart yang dapat memperjelas alur dari setiap aktivitas kepesertaan DP-GKJ.]]>
<![CDATA[PENGARUH REPUTASI ORGANISASI, UKURAN ORGANISASI, OPINI AUDIT DAN UKURAN KAP TERHADAP KINERJA ORGANISASI NIRLABA DI INDONESIA ]]>
<![CDATA[Ika Kristianti]]>;
<![CDATA[Nika Ardian]]>
<![CDATA[ Jurnal Ilmu Manajemen Vol 10 No 4 (2022) ]]>
Publisher : <![CDATA[UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia) ]]>
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DOI: 10.26740/jim.v10n4.p1120-1132
<![CDATA[The non-profit organisation positively impacts economic, reform, and social improvement. One of the non-profit organisations is the foundation. This study aims to analyse the effect of organisational reputation, organisational size, audit opinion and public accounting firm size on the performance of non-profit organisations. This research is quantitative. The sample in this study consisted of 80 foundations for 4 years of observation. The results show that organisational reputation does not affect the performance of non-profit organisations. Organisational size affects the performance of non-profit organisations. Audit opinion does not affect the performance of non-profit organisations, and the size of public accounting firms does not affect the performance of non-profit organisations. This study implies that the availability of sufficient total assets can provide opportunities for non-profit organisations to continue to improve and improve their performance.]]>
<![CDATA[Pengungkapan Kecurangan di Lembaga Kemahasiswaan ]]>
<![CDATA[Grace Phillandros Violetta]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rabin.v5i1.11300
<![CDATA[Latar Belakang:Fenomena terjadinya kecurangan di Lembaga Kemahasiswaan (LK) tingkat fakultas menunjukkan adanya gambaran terjadinya praktik-praktik kecurangan yang dilakukan LK tingkat universitas.Tujuan:Penelitian ini dilakukan dengan tujuan untuk meneliti lebih lanjut apakah terdapat potensi terjadinya kecurangan di Lembaga Kemahasiswaan Universitas (LKU) dan menggali mengapa kecurangan tersebut bisa terjadi jika dilihat dengan menggunakan framework fraud pentagon.Metode Penelitian:Jenis penelitian ini merupakan penelitian deskriptif kualitatif dengan menggunakan data primer yang didapatkan melalui wawancara beberapa pimpinan fungsionaris Lembaga Legislatif dan Lembaga Eksekutif LK, serta melakukan dokumentasi mengenai kegiatan seputar Lembaga Kemahasiswaan untuk menjawab permasalahan penelitian. Teknik analisis yang digunakan adalah teknik triangulasi sumber, dimulai dari reduksi data kemudian dilanjutkan dengan penyajian data dan terakhir penarikan kesimpulan.Hasil Penelitian:Penelitian ini memberikan hasil bahwa terdapat potensi kecurangan di LKU. Kecurangan yang terjadi berkaitan dengan pelanggaran terhadap berbagai peraturan Ketentuan Umum Keluarga Mahasiswa (KUKM) dan peraturan lembaga legislatif, rekrutmen anggota baru, penyalahgunaan aset dan keuangan. Faktor yang paling mendasari terjadinya kecurangan adalah rasionalisasi karena kecurangan telah dilakukan secara turun menurun dari periode - periode LKU sebelumnya hingga periode LKU sekarang dan sudah dianggap wajar untuk dilakukan. Namun, faktor – faktor lainnya seperti kemampuan, kesempatan dan tekanan juga turut menjelaskan terjadinya kecurangan. Pengendalian internal yang perlu diterapkan yaitu menerapkan metode reward and punishment untuk fungsionaris sehingga dapat meminimalisir kecurangan di LKU.Keterbatasan Penelitian:Keterbatasan dari penelitian ini adalah peneliti tidak melakukan observasi atas hasil wawancara karena pekerjaan tidak dilakukan di kantor melainkan secara online sehingga bukti hanya diperoleh dari hasil wawancara. Selain itu penelitian ini memiliki topik yang sensitif sehingga informasi yang diperoleh menjadi terbatas karena narasumber kurang terbuka untuk memberikan penjelasan terhadap praktik kecurangan dan penyebab kecurangan yang terjadi di LKU.Keaslian/Novetly Penelitian: Penelitian ini menggunakan framework fraud pentagon yang dikembangkan dari penelitian sebelumnya yaitu menggunakan fraud triangle untuk mengungkap potensi kecurangan pada lembaga kemahasiswaan. Penelitian ini diharapkan lebih menjelaskan lebih detail mengenai faktor yang menjelaskan kecurangan pada lembaga kemahasiswaan.]]>
<![CDATA[Analyzing the recency effects on long series audit information and its mitigation methods with group discussions ]]>
<![CDATA[Rambing, Yolanda Christina]]>;
<![CDATA[Utami, Intiyas]]>;
<![CDATA[Kristianti, Ika]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v22i2.1204
<![CDATA[This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.]]>
<![CDATA[Penggunaan Analisis SWOT dan Uji Litmus dalam Menentukan Strategi Pengelolaan Modal untuk Peningkatan Produksi UMKM Ina Konveksi ]]>
<![CDATA[Nurhayati, Nurhayati]]>;
<![CDATA[Kristianti, Ika]]>;
<![CDATA[Permatasari, Carolina Lita]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v15i1.7817
<![CDATA[The research aims to evaluate business capital management strategies to increase production of MSME. This descriptive qualitative research uses a case study on Ina Konveksi, with the SWOT analysis and litmus test method. The analysis results identified nine main strategies, namely: (1) attending various online and offline marketing training; (2) attend various skills and expertise training in financial bookkeeping and sales; (3) preparation and training in the use of marketing technology; (4) establishing a place for coordination and sharing between convection entrepreneurs; (5) attend a low interest credit program to increase capital; (6) establishing good cooperation with good, affordable and trusted fabric suppliers; (7) attend assistance programs from the Regional Government and Provincial Government in the field of financing creative economy businesses; (8) delivery of important information such as training programs for the use of technology, marketing and bookkeeping; and, (9) making mutually beneficial agreements between convection entrepreneurs.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 ]]>
<![CDATA[Donna Yessi Aprilia]]>;
<![CDATA[Ika Kristianti]]>;
<![CDATA[Jean Stevany Matitaputty]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6622
<![CDATA[The high value of the company makes the market believe in the prospects of the company. One of the most important problems for the management of a company is to identify the factors driving the value of the company. Most companies recognize that some part of their capital comes from creating value for investors. The value of the company itself is often seen from the share price of the company. This study aims to see whether intellectual capital, investment decisions, and dividend policy have an effect on firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively during the 2017-2021 period. There are 103 companies or 515 research observations that are included in this study. This study uses a purpose sampling technique. And use the SPSS application to process the influence of intellectual capital, investment decisions, and dividend policy on firm value. The results showed that intellectual capital and dividend policy had an effect on firm value, while investment decisions had no effect on firm value.]]>
<![CDATA[HUBUNGAN E-COMMERCE DAN LITERASI KEUANGAN TERHADAP KELANGSUNGAN USAHA DI BOYOLALI ]]>
<![CDATA[Samuel Wahyu Hary Christoper]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Jurnal Akuntansi Vol. 10 No. 1 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/j.akuntansi.10.1.1-12
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui apakah ada hubungan antara e-commerce terhadap kelangsungan usaha dan apakah ada hubungan Antara literasi keuangan terhadap kelangsungan usaha. Penelitian ini adalah penelitian kuantitatif dengan metode pemilihan sampel yaitu dengan metode purposive sampling.Teknik analisis yang digunakan dalam penelitian ini adalahkorelasi dalam pengujian hipotesis penelitian. Berdasarkan hasil pengujian pada penelitian ini bahwa hipotesis pertama diterima,e-commerce memiliki hubungan terhadap kelangsungan usaha. Berdasarkan hasil pengujian pada penelitian juga diketahui hipotesis kedua diterima, literasi keuangan memiliki hubungan terhadap kelangsungan usaha. Dengan adanya penelitian tersebut membuktikan bahwa dengan adanya e-commerce dan literasi keuangan berpengaruh terhadap kelangsungan usaha. Yang ditunjukan oleh perkembangan teknologi informasi membuat searang wirausahawan harus mampu menerapkan e-commerce dan memahami arti penting literasi keuangan dalam menjalankan usahanya. Kata kunci: e-commerce, literasi keuangan, kelangsungan usaha]]>
<![CDATA[Analisis Potensi Kecurangan Dalam Pengelolaan Keuangan Desa (Studi: Desa Kesongo, Kecamatan Tuntang, Kabupaten Semarang, Jawa Tengah) ]]>
<![CDATA[Ismail Alfaruqi]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v11i2.1915
<![CDATA[Indonesia Corruption Watch (ICW) found 154 corruption cases during 2015-2017, most of them were corruption cases involving the village budget. The potential for fraud can be detected by cheating triangle theory, namely pressure, opportunity and rationalization. The purpose of this study is to identify potential fraud in village financial management. This study uses a qualitative approach and the type of data used is primary data obtained directly using interview techniques from the village financial management process conducted by the Village Financial Management Technical Officer (PTPKD) Kesongo Village, Tuntang District, Semarang Regency. The results of the study show that in the village financial management in Kesongo Village there is potential for fraud including: the necessity to do something; disciplinary behavior; feel that they are not detrimental to others and consider mistakes to be natural and often occur. This study concluded that in Kesongo Village there was potential for fraud in the process of village financial management. Keywords: Village Financial Management, Village Apparatus, Potential for Fraud, Control]]>
<![CDATA[Analisis Pencatatan dan Pelaporan PSAK 45 di Gereja X Salatiga ]]>
<![CDATA[Edni Olka Pratiwi]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v13i1.2751
<![CDATA[Indonesia has already had an accounting standart for their non-profit organization, This standart are written in PSAK 45 about financial reporting for non-profit organization. This research are done in Gereja X Salatiga as a non-profit organization in religious organization. Aim of this research is to analyze application of PSAK 45 in Gereja X Salatiga financial report. This research is expected to help evaluate financial reporting in Gereja X Salatiga. Method used in this research are descriptive qualitative to describe, dechipher and compare data with circumstances and also explain such a situation so conclusions can be drawn. The results of this research is Gereja X Salatiga has implementing and using financial report suitable with PSAK 45, although its format are not following the format given bu Indonesian Accounting Association, but generally has reached its aim to report their financial process. Report shown to congregation are cash receipt and cash disbursement reports, and also a church expenditure receipt budget report. Keywords : PSAK 45, non-profit organization]]>
<![CDATA[Village’s Strategic in Facing Potential Fraud on Sistem Keuangan Desa (Siskeudes) ]]>
<![CDATA[Audela, Kezya]]>;
<![CDATA[Hadiluwarso, Felicia A]]>;
<![CDATA[Kristianti, Ika]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i1.y2022.p1-15
<![CDATA[This study will identify the village's ability to deal with potential fraud in the management of the village financial system. An increase in the allocation of village funds that is not followed by progress and good village financial management can increase fraud. In response to this, the Government facilitate internal control related to the management of village funds through SISKEUDES. Therefore, it is necessary to see Village X’s SISKEUDES management during Covid-19 pandemic, where economic conditions in Indonesia weakened. In Covid-19 pandemic, The Government has increased the amount of village fund allocations so that the opportunity to commit fraud during economic pressure experienced by the community is increasingly wide open. The research was conducted in Village X using a qualitative descriptive method. The data was obtained through the process of interview with village heads, treasurers. Analysis tech-nique used is data triangulation. The results of the study state that the possibility of fraud in Village X is quite significant because SISKEUDES can be accessed by all village officials, no regular change of username and password, no supervision in document input, the low educational background of the majority of Village X residents. In addition, research also shows that increasing village fund allocations are not in line with progress and good fund management. This research can be a evaluation and a reference in developing existing regulations to improve defense capabilities in managing the village financial system also can be helpful for related agencies, as the development of internal control for optimal system management.]]>
