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All Journal Journal of Economics, Business, & Accountancy Ventura JRA: Jurnal Riset Akuntansi Journal of Governance Risk Management Compliance and Sustainability Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
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Accounting Digitalization Innovation for MSME Success: Financial Statement Preparation Training Hidayat, Vinny Stephanie; Agustina, Lidya; Tjun, Lauw Tjun; Lingga, Ita Salsalina; Carolina, Yenni; SeTin, SeTin; Marpaung, Elyzabet Indrawati; Susilawati, Christine Dwi Karya
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.960

Abstract

The reason for this community activity is that some MSMEs have yet to report their firm using proper financial statements. On May 20, 2024, at the Cireundeu Traditional Village, a community service event that includes training on creating financial statements for MSMEs takes place. The goal of this training is to improve participants comprehension of the Basic Equation of Accounting and Financial Statements as well as the Digitization of Financial Statements, an innovation that MSMEs will need to embrace in order to grow their businesses and thrive in the increasingly competitive business environment of the digital age. The method used in this community service includes discussion and counseling strategies in addition to case studies (exercises in preparing direct financial statements). Excel templates for digital financial statements as well as comprehensive and methodical information on the fundamental accounting and financial statement equations were provided to the participants. Following the speaker's presentation and Q&A period, the participants had the opportunity to practice creating financial statements in real time with the help of facilitators. After completing this training, participants should be able to create digital financial reports for MSMEs based on their own business needs. After carrying out this community service, it can be concluded that participants have gained an adequate understanding of the basic equations of accounting and the preparation of financial statements, and will use the knowledge from this training for the preparation of MSME financial reports that they carry out.
Procedural Fairness in Budgeting and Employee Performance in The Context of Information Sharing Wangsa, Evelyn Stefanie; SeTin, SeTin
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 2 (2024): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i2.2221

Abstract

Information sharing and procedural fairness are crucial for achieving business objectives through employee performance. The results of this research will help firm management make decisions about how to improve employee and company performance by upholding procedural fairness and increasing information sharing between superiors and subordinates. This research aims to examine the effect of procedural fairness on information sharing, the effect of information sharing on employee performance, and the mediating role of information sharing on the effect of procedural justice on employee performance. This study uses primary data collected through questionnaires. The sample consisted of 108 sub-manager level employees (services, trade, and manufacturing) selected based on a purposive sampling technique. Data analysis was conducted using the regression method. Data analysis findings indicate that procedural fairness affects employee performance, which is mediated by information sharing. If procedural justice is applied, communication will be better, especially regarding relevant information; this can improve employee . As demonstrated by empirical studies of Indonesian companies, there is currently no research that reveals the relationship between procedural fairness, information sharing, and employee performance. performance. However, cross-sectional studies have flaws because they frequently lack evidence of causal links between the variables they study. According to empirical studies on Indonesian organizations, no research has demonstrated a connection between procedural fairness, information sharing, and employee performance. Based on the results of the data analysis, it can be concluded that procedural fairness and information sharing positively related to employee performance.
KEKETATAN ANGGARAN DAN KELELAHAN EMOSIONAL: AMBIGUITAS PERAN SEBAGAI MEDIATOR DAN KEPERCAYAAN SEBAGAI MODERATOR Luthfihani, Chindy Anggraeni; SeTin, SeTin
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15432

Abstract

The COVID-19 pandemic has significantly impacted the hospitality sector, including decreased revenue and low occupancy rates, forcing hotel management to implement budget tightness. This study aims to analyze the effect of changes in budget tightness on emotional exhaustion through role ambiguity as a mediator, with trust in senior management as a moderator. This study uses quantitative methods with questionnaires distributed to star hotel managers in West Java. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that budget tightness has a positive relationship with role ambiguity, which in turn increases emotional exhaustion. In addition, trust in senior management strengthens the relationship between budget tightness and role ambiguity. These findings emphasize the importance of role clarity and management strategies to reduce emotional exhaustion amid budget pressures. Practical implications of this study include developing policies that support employee well-being as well as improving communication and training to help employees cope with role ambiguity. This study contributes to the literature by expanding the understanding of the relationship between budget tightness, role ambiguity, emotional exhaustion, and trust in senior management in the post-COVID-19 pandemic hospitality industry. Keywords: budget tightness, role ambiguity, emotional exhaustion, trust
PERAN KEADILAN DAN PEMBAGIAN INFORMASI DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA KARYAWAN Wangsa, Evelyn Stefanie; SeTin, SeTin
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15505

Abstract

This study aims to analyze the effect of budget participation, procedural justice, and information sharing on employee performance. By examining these three factors, the research seeks to understand how budget involvement influences employees' effectiveness in achieving organizational goals.  The research was conducted using primary data collected through an online questionnaire distributed to 158 managers from trading, manufacturing, and service companies in West Java who were actively involved in budgeting. The data was analyzed using Partial Least Square (PLS) techniques with a structural equation model (SEM) approach to ensure the validity and reliability of the findings.  The results indicate that budget participation, procedural justice, and information sharing positively impact employee performance. Moreover, the relationship between budget participation and employee performance is mediated by the role of information sharing and procedural justice, highlighting the importance of a fair and transparent budgeting process.  However, this study has certain limitations. It employs a cross-sectional design, meaning that data was collected at a single point in time, reflecting only a specific period's circumstances. Despite this limitation, the study provides valuable insights for management in enhancing employee performance through effective budgeting practices. Additionally, these findings can assist accountants and managers in designing budget systems that are more adaptive to employee needs and better aligned with organizational objectives.Keywords: Budget Participation, Procedural Fairness, Information Sharing, Employee Performance
The Effect of Organizational Politics on Budgetary Participation with Procedural Fairness as a Mediation Agung, Gabriela Andre; SeTin, SeTin
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2613

Abstract

Organizational politics and budgeting are the phenomena that exist in every organization. This study aims to examine the effect of organizational politics on budgetary participation through procedural fairness. Organizational politics refers to three dimensions, namely general political behavior, politics of going along to get ahead, and politics of pay and promotion policies. Data were collected through a questionnaire survey to 128 managers in the retail sector of the modern supermarket in Bandung, West Java, Indonesia. The data was processed using the structural equation model and Sobel test. This study shows that, firstly, general political behavior, politics of going along to get ahead, pay and promotion policies have a negative effect on procedural fairness. Second, procedural fairness has a positive effect on budgetary participation. Third, procedural fairness mediates the relationship between each organizational political dimension and budgetary participation. This study supports the theory of organizational politics and procedural fairness and has the implications for budgeting practices, namely that it is important to consider employee's perceptions of organizational politics because it has an impact on reducing the sense of fairness and eventually on budgetary participation.
Corporate Governance and Firm Performance During the COVID-19 Pandemic: Evidence from Indonesia Natalia, Maria; SeTin, SeTin; Witanto, Revaldo Farrel
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7465

Abstract

Abstract Purpose - This study intends to see how corporate governance impacted firm performance during the COVID-19 pandemic across firms registered on the Indonesia Stock Exchange, except the financial industry. Design/methodology/approach - The period of this study is 2020, where the COVID-19 pandemic occurred. This research refers to research conducted by Khatib & Nour (2021). Their research found that board size has a significant positive impact on firm performance, while board meetings and audit committee meetings have a significant negative effect on firm performance. Findings - This study distinguishes itself from earlier studies by using the ASEAN CG Scorecard as a measurement criteria for corporate governance practices, which is still rarely employed in studies with similar topics. The results showed that corporate governance had an impact on firm performance during the COVID-19 pandemic in 279 firms registered on the Indonesia Stock Exchange. This study is consistent with Sami et al. (2011), Guney et al. (2020), and Khatib & Nour (2021). Research limitations/implications - This study only examines the impact of corporate governance on firm performance during the COVID-19 pandemic while before the pandemic was not examined so that the results cannot be compared. Keywords: ASEAN CG Scorecard, Board Size, Company Performance, and Corporate Governance, COVID-19  
The Changes in Budget Tightening and Emotional Exhaustion: Role Ambiguity as Mediator and Trust as Moderator Luthfihani, Chindy Anggraeni; Setin, Setin
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9695

Abstract

Purpose - This study aims to determine how changes in budget tightness, emotional exhaustion, role ambiguity and trust in senior management after the Covid-19 Pandemic affected the hospitality industry in West Java. Design/methodology/approach - This study uses a quantitative approach with data collection through questionnaires distributed online to 121 hospitality industry managers in West Java. The sample selection was randomized. Findings - The results showed that budget tightness affects role ambiguity, role ambiguity affects emotional exhaustion, trust in senior management strengthens the relationship between budget tightness and role ambiguity. Research limitations/implications - The implication of these findings is that the hospitality industry should prepare for future challenges by strengthening trust between management and employees, reducing role ambiguity through clear communication of job expectations, and managing emotional exhaustion through wellbeing support and management strategies. Limitations of this study include post-pandemic conditions without direct comparison with pre-pandemic conditions. Keywords: Budget Tightness, Emotional Exhaustion, Role Ambiguity, Trust
Attribution’s Impact on Consumer Response to CSR Efforts with Trust as Moderation Wijaya, Michelle; SeTin, SeTin; Agustina, Lidya
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11050

Abstract

Purpose – This study aims to examine the influence of other-serving attributions, self-serving attributions on consumer responses to CSR efforts when moderated by consumer trust. Design/methodology/approach – This research was conducted in 2024, and the population of this study were students of the Faculty of Digital Business and Law, universities in Bandung and the sampling technique was simple random sampling. This study uses primary data collected through questionnaires in the form of Google Forms. A total of 150 data were collected and analyzed using moderated regression analysis (MRA). Findings – The results show that other-serving attributions positively influence consumer response to CSR efforts while self-serving attributions negatively influence consumer response to CSR efforts. The findings also show that when consumer trust is a moderator, other-serving attributions further increase consumer response to CSR efforts, and conversely, self-serving attributions will further decrease consumer response to CSR efforts. Research limitations/implications – The implication of this study is that companies need to focus on other-serving attributions in CSR communications to increase positive consumer responses, especially when consumer trust is high. This study contributes insights into the importance of building consumer trust in a company's CSR strategy. Keywords: Consumer Response to CSR Efforts, Other-Serving Attributions, SelfServing Attributions, Consumer Trust In Firm.
Co-Authors Agung, Gabriela Andre Christine Dwi Karya Susilawati Elyzabet Indrawati Marpaung Ita Salsalina Lingga Kurniawan, Dwi Ichwan Lauw Tjun Tjun Lidya Agustina Luthfihani, Chindy Anggraeni Maria Natalia, Maria Michelle Wijaya Vinny Stephanie Hidayat Wangsa, Evelyn Stefanie Witanto, Revaldo Farrel Yenni Carolina