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All Journal Journal of Applied Finance & Accounting EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Ekonomi Syariah Teori dan Terapan JURNAL MANAJEMEN MOTIVASI Jurnal Riset Akuntansi dan Keuangan Jurnal Organisasi Dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan JRABA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Prima Yusi Sari
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities Azka Raga, Ridha; Suharman, Harry; Sari, Prima Yusi
Jurnal Organisasi dan Manajemen Vol. 16 No. 1 (2020)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.141 KB) | DOI: 10.33830/jom.v16i1.708.2020

Abstract

This research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment.
Peran Budaya dan Akulturasi Pada Information Sharing Dalam Aspek Akuntansi Keperilakuan Doddy Primayudia; Dini Rosdini; Prima Yusi Sari
JURNAL MANAJEMEN MOTIVASI Vol 15, No 1 (2019): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.48 KB) | DOI: 10.29406/jmm.v15i1.1446

Abstract

Informasi berperan penting dalam membantu manajer untuk mengambil keputusan.Pada satu sisi, karyawan yang berperan sebagai agen pada teori keagenan akan senang dan bangga ketika melaporkan kesuksesan yang mereka raih kepada prinsipal mereka dalam mencapai kinerja yang telah ditetapkan. Di sisi lain, karyawan juga sering menutup-nutupi kesalahan yang mereka perbuat, terutama jika kinerja yang telah ditetapkan dari organisasi tidak dapat tercapai. Penelitian ini bertujuan untuk mempelajari pengaruh budaya dan akulturasi etnis keturunan Tionghoa dalam keiginannya untuk berbagi informasi dalam aspek keperilakuan, dan menjelaskan bagaimana budaya dan akulturasi tersebut mempengaruhi keinginan karyawan untuk berbagi informasi dalam aspek akuntansi keperilakuan.  Penelitian ini menggunakan metode eksperimendengan rancangan acak lengkap pola faktorial.Faktor pertama adalah tingkat akulturasi etnis keturunanan Tionghoa yang dibedakan menjadi dua kategori yaitu etnis keturunan Tionghoa  Sampel pada penelitian ini adalah etnis keturunan Tionghoa yang memiliki akulturasi rendah (TAR) dan etnis keturunan Tionghoa yang memiliki tingkat akulturasi tinggi akulturasi tinggi (TAT). Faktor kedua adalah keberadaan supervisor yang dibedakan pula pada dua katagori ada supervisor (AS) dan tidak ada supervisor (TAS). Hasil penelitian menujukkan bahwa  latar belakang budaya dan tingkat akulturasi etnis keturunan Tionghoa mempengaruhi keinginan seseorang dalam berbagi informasi,dan keberadaan supervisor tidak mempengaruhi keinginan seseorang dalam berbagi informasi.
SOVEREIGN SUKUK AS AN ALTERNATIVE OF INFRASTRUCTURE PROJECT FINANCING IN INDONESIA: SYSTEMATIC LITERATURE REVIEW Agita Eka Yuliani; Tettet Fitrijanti; Prima Yusi Sari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 7 No. 12 (2020): Desember-2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol7iss202012pp2361-2374

Abstract

ABSTRAKDalam mendorong pembangunan dan pertumbuhan ekonomi, dibutuhkan infrastruktur dasar baik infrastruktur ekonomi maupun infrastruktur sosial. Dalam pemenuhan kebutuhan infrastruktur dibutuhkan berbagai alternatif skema pembiayaan yang termasuk salah satunya adalah Sukuk. Penelitian ini bertujuan untuk mengetahui perkembangan trend penelitian dan potensi isu penelitian masa depan terkait Sukuk sebagai alternatif pembiayaan infrastruktur di Indonesia selama kurun waktu 2005-2020. Penelitian ini, menggunakan metode Studi kepustakaan atau Systematic Literature Review. Terdapat 27 artikel yang dirasa relevan dengan kata kunci pembahasan yang dimasukkan ke dalam tiga sitasi pencarian yaitu SINTA, Portal Garuda dan Google Scholar. Analisis menunjukkan bahwa investigasi terkait konsep pembiayaan proyek islami dan skema pembiayaan yang digunakan di Indonesia menjadi topik yang dominan untuk dibahas. Sementara topik tentang aset yang menjadi dasar penerbitan Sukuk dan bagaimana jika sukuk diaplikasikan untuk pembiayaan bersama masih langka untuk dibahas. Penelitian ini diharapkan dapat memperkaya literature review tentang Sukuk sebagai alternatif pembiayaan infrastruktur serta dapat memberikan gambaran singkat tentang isu-isu yang sedang berkembang sehingga dapat digunakan sebagai rekomendasi untuk mengembangkan penelitian ke depan.Kata Kunci: Infrastruktur, Pembiayaan, Pembiayaan Proyek Islami, Sukuk. ABSTRACTBasic infrastructure, both economic and social infrastructure is needed to encourage development and economic growth. In fulfilling infrastructure needs, various alternative financing schemes are needed, one of those schemes is Sukuk. This study aims to determine the development of research trends and potential future research issues related to Sukuk as an alternative to infrastructure financing over the period 2005-2020. The method used in this research is a qualitative study with a research approach to study literature or a Systematic Literature Review. There were 27 articles that were considered relevant to the discussion keywords that were included in the three search citations, namely SINTA, Portal Garuda and Google Scholar. The analysis shows that investigations related to the concept of Islamic Project financing and the financing schemes used in Indonesia are the dominant topics to be discussed. Meanwhile, the topic of assets which used to underlying assets and how if sukuk is applied for co-financing is still rare to discuss. This research is expected to enrich the literature review about Sukuk as an alternative to infrastructure financing and can provide a brief overview of emerging issues so that it can be used as a recommendation to develop future research.Keywords: Infrastructure, Financing, Islamic Project Financing, Sukuk
Effectiveness of Learning Methods in Accounting Study Programs: Comparison in Learning Results through Advanced Methods, Case Study, and Simulation Indra Komara; Prima Yusi Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.181 KB) | DOI: 10.36555/jasa.v4i1.1320

Abstract

This study aims to examine which learning method is the most effective among the face-to-face learning methods, case studies, and simulations of learning outcomes (learning outcomes) in the form of learning outcomes of problem solving abilities, interpersonal skills, and self-awareness. The independent variable in this research is face to face learning method, case study learning method, and simulation learning method. The dependent variable in this study is the ability to solve problems, interpersonal skills and self awareness. The respondents in this study were students of the Accounting study program at the Faculty of Economics and Business, Padjadjaran University. The number of samples in this study were 135 students, 65 people consisted of 2015 and 70 people of 2016. The sampling technique used was simple random sampling using the Slovin formula. This study uses multiple linear regression statistical analysis to determine the effect of independent variables on the dependent variable. The level of significance used in this study was 5%. The results showed that partially face-to-face learning methods had a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students. Partially the case study learning method has a significant positive effect on problem solving abilities and interpersonal skills, while self-awareness has no significant effect. Partially the simulation learning method has a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students. Simultaneously face to face learning methods, case study learning methods, and simulation learning methods have a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students.
A A STUDY ON INFORMATION SYSTEMS SUCCESS: EXAMINING USER SATISFACTION OF ACCOUNTING INFORMATION SYSTEM : (A Study on whole City/Regency Governments of West Java Province) Hamzah Ritchi; Noer Fitri Evayanti; Prima Yusi Sari
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.066 KB) | DOI: 10.26593/be.v24i2.5084.1-14

Abstract

The purpose of this study is to empirically examine the quality of information systems, information, and service influence on user satisfaction on accounting information systems. The study model used to examine the accounting information systems succession was the model modified from DeLone & McLean (2003) and the research developed by Gable, Sedera, & T (2008) The data was collected through questionnaires given to 84 respondents who were users of the accounting information system software (SIMDA/SIPKD) that worked as an analyst in city/regency governments all over West Java Province. The data was analyzed using a multiple regression analysis through the SPSS program. The results show that the variables' quality has a partially positive and significant influence on accounting information systems' user satisfaction. It implies that an increase in the quality of information systems, information, and services implemented will increase user satisfaction. The test results also reveal that the variables' quality positively and significantly affected the users' satisfaction with the accounting information system in city/regency governments throughout West Java Province.
INDONESIA ISLAMIC BANK MERGER: STAGES, CHALLENGES, AND STRATEGIES mutmainah; Citra Sukmadilaga; Prima Yusi Sari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.154 KB) | DOI: 10.20473/jraba.v7i1.36100

Abstract

This study analyzes the Indonesia Islamic Bank (BSI) merger's stages, challenges, and strategies. The type of data is quantitative. The research method used is the Literature review method. The data used is secondary data in the form of journal articles used for publication in 2014-2021. The results showed that the stages during the Indonesia Islamic Bank (BSI) merger process started from the approval of the BRIS, BNIS, and BSM Board of Commissioners on the Merger Plan on October 20, 2020, until it officially started operating on February 1, 2021. In addition, the challenge for the Indonesia Islamic Bank (BSI) merger is the market share of the Islamic finance industry, which is still small or lagging compared to conventional banks. Thus, several strategies can be carried out by Indonesia Islamic Bank (BSI), starting from improving business processes, strengthening risk management, strengthening human resources (HR), in enhancing digital technology. The results of this study are expected to be input for Indonesian Islamic banks in particular to be able to determine the right strategy in dealing with mergers so that they can be a solution to the challenges that will be faced by Indonesian Islamic banks. In addition, the government, namely the Financial Services Authority (OJK) can coordinate with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to supervise and assist in accelerating the development of Islamic banking.
Critical success factors of public-private partnership from 2000 to 2019: A literature review Lydia Natalia; Nanny Dewi Tanzil; Prima Yusi Sari
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 8 No. 6 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.249 KB) | DOI: 10.22437/ppd.v8i6.10742

Abstract

Public-Private Partnership (PPP) is one of the schemes that have inspired many countries in infrastructure development. One of the most discussed PPP topics by researchers is the concept of Critical Success Factors (CSF). Therefore, this study examines CSF publications for PPP projects from selected journal sites from 2000-2019. The results showed that research on CSF in PPP began to increase in 2012. The most identified CSFs were appropriate risk allocation and sharing, competitive and transparent procurement processes, favorable and efficient legal frameworks, commitment and responsibility of the public and private sectors, and a robust and reliable private consortium. Furthermore, it was also found that most countries that were the objects of research on PPP CSF were China, followed by Hong Kong and Australia. The results also show that the dominant research focuses on multi-sector types of infrastructure where CSF can be applied to all infrastructure sectors. The findings obtained in this study can provide an overview of CSFs for projects with PPP schemes in the future. Besides, the identified CSFs can be applied to any PPP infrastructure sector. They can assist stakeholders in increasing the likelihood of PPP project success and can be adopted for further research
Pengaruh Pengungkapan Enterprise Risk Management (ERM) Terhadap Nilai Perusahaan Khalifah Syafitri; Dini Rosdini; Prima Yusi Sari
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47933

Abstract

The aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained using the purposive sampling method. The analytical technique used is linear regression analysis. The results of the study indicate that ERM disclosure has an effect on firm value.
Rasio Likuiditas dan NPL Terhadap Rasio Kecukupan Modal Setelah Implementasi BASEL III yordian alvionita putri; Prima Yusi Sari
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 7 No 1 (2019): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v7i1.1876

Abstract

Kemampuan bank dalam mencari sumber dana untuk membiayai kegiatannya digambarkan oleh rasio kecukupan modal atau capital adequacy ratio(CAR). Pada prinsipnya kebijakan Basel III memiliki tujuan untuk meningkatkan kemampuan sektor perbankan untuk menyerap potensi risiko kerugian. Semakin besar nilai CAR maka menggambarkan kemampuan bank dalam menyerap risiko besar. Penerapan manajemen risiko diperlukan untuk dapat mengatasi atau mengelola risiko yang selalu ada dalam aktivitas perbankan termasuk pengawasan internal berbasis risiko dan pengawsan kredit secara memadai, sehingga bank dapat terhindar dari kerugian yang pada akhirnya akan menggerus modal bank. Penelitian ini dilakukan bertujuan untuk mengetahui bagaimana pengaruh rasio likuiditas dan non-perfoming loan terhadap rasio kecukupan modal setelah implementasi basel III di Indonesia dengan periode penelitian selama tahun 2013-2017 pada objek penelitian yaitu bank umum konvensional. Dengan sampel sebanyak 1040 observasi yang dibagi menjadi 52 bank dalam 20 triwulan (5 tahun). Hasil penelitian ini adalah rasio likuiditas yang diproksikan dengan net stable funding ratio (NSFR) memiliki pengaruh positif dan signifikan terhadap rasio kecukupan modal dan non-perfoming loan yang diproksikan dengan npl_gross memiliki pengaruh yang negative dan signfikan terhadap rasio kecukupan modal.
The Influence of Good Corporate Governance and Stakeholder Pressure on the Quality of Sustainability Report Disclosures Harsono, Khaerunisa; Sari, Prima Yusi; Rosdini, Dini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7865

Abstract

Economic recovery after the Covid-19 pandemic must prioritize sustainability. The current government continues to make the economy run together with many parties (Kontan, 2020). As a result of the COVID-19 pandemic, 2020 has been marked as a turning point in environmental, social, and governance (ESG) investment due to ongoing global challenges. Due to the higher tension of climate change issues and the current socio-political environment, more businesses are encouraged to embrace a commitment to the ESG (environmental, social, and governance) framework. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and in the energy, raw materials, industry, and infrastructure sectors and issuing sustainability reports during the period 2015 - 2020. The company's annual report data is obtained from the publication on the website of the Indonesia Stock Exchange (IDX). Media exposure Data obtained by online newspaper media. Good Corporate governance and stakeholder pressure (shareholders, employees, government, and media) significantly influence the disclosure of Sustainability reports in the energy, raw goods, industrial, and infrastructure sector companies in the 2015-2020 period. However, the study found that stakeholder pressure from employees had a significant negative impact on the disclosure of the Sustainability Report. This result shows that, decreasing the number of employees can increase the disclosure of Sustainability Report. Because, for most employees, the disclosure of the Sustainability Report has no effect if there is no direct impact felt by the employee.
Co-Authors Agita Eka Yuliani Ardy Primawan Azka Raga, Ridha Cempaka, Adisti Gilang Citra Sukmadilaga Dini Rosdini DODDY PRIMAYUDIA Ersa Tri Wahyuni Hamzah Ritchi Harry Suharman Harsono, Khaerunisa Indra Komara Islami, Putri Khalifah Syafitri Lydia Natalia mutmainah Nanny Dewi Tanzil Nathan, Daniel Noer Fitri Evayanti Nurhuda Oke, Luthfiani Hamzah Oktavianus, David Prakosa, Atang putri, yordian alvionita Sari, Dinda Puspita Sulaeman, Iman Tettet Fitrijanti yordian alvionita putri