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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal The Messenger JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Research In Management and Accounting (RIMA) Jurnal Aplikasi Akuntansi Journal of Accounting Auditing and Business Jurnal Akuntansi Bisnis Perspektif Akuntansi Journal of International Conference Proceedings Indonesian Management and Accounting Research Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Research In Management and Accounting (RIMA)

Arthik Davianti

Universitas Kristen Satya Wacana

Author-ID : 1237672

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

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Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19 Monica Adiya Victorie; Arthik Davianti
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.v6i4.1163

This study aims to study CSR disclosure practices by the four pharmaceutical companies listed on the Indonesia Stock Exchange, which consist of PT Indofarma Tbk, PT Sido Muncul Tbk, PT Kalbe Farma Tbk and Phapros Tbk. The basis of disclosure analysis uses the GRI 403 standard as a guideline in the aspect of disclosure. The case occurred due to the Covid-19 pandemic so that it directly affected the community and employees. This makes the company's disclosure practices can have a positive effect on the community and employees. This study uses descriptive qualitative with qualitative content analysis techniques on the sustainability reports of observed companies published in 2019-2020. The results of the analysis show the disclosure of occupational safety and health aspects through ten codes. The codes are health, environment, medicine, risk mitigation, prevention, training, quality of health, accidents, workers, and disease. The code is based on the disclosure standard GRI 403: Occupational Safety and Health. Using the theory of legitimacy, namely companies disclose information voluntarily when the law does not force them, it states an exchange between the company and the community which is called a contract.

Social Media Phenomena in Corporate Disclosure Practise (A case study of Nestlé) Chleitosia Violen Dentya Paradisa Naibaho; Chleitosia Visien Dentya Paradisa Naibaho; Arthik Davianti
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The use of social media among companies to disclose and disseminate corporate information is rocketing. This study examined to what extent companies use social media platforms, especially Twitter. It identified the disclosure of Multinational Companies (MNCs) in Southeast Asia, particularly Indonesia. The study analyzed Nestlé as it operates in more than half of the countries in Southeast Asia, including Indonesia. The data was based on Nestlé Twitter accounts, both parent and the subsidiary, which is collected from the beginning of the year to December 31st, 2019. This study utilized a descriptive qualitative method using content analysis in the form of a case study to analyze the information shared and disclosed by this consumer goods company. The results showed that Nestlé uses Twitter for disclosing information that covers environmental, branding, health, gender, education, and others. It is found that Nestlé parent company disclosed more data than its subsidiary in Indonesia, and content shared by Nestlé Indonesia is quite different because of cultural differences. Indonesia’s subsidiary followed the pattern of information disseminated by their parent companies on its Twitter account. Overall, the results indicated that Twitter is rarely used in Southeast Asia for many disclosure purposes, either financial or non-financial information.

Pendampingan Pemetaan Masalah Praktik Akuntansi Yayasan Arthik Davianti; Steffi Kartika; Dyah Ayu Ningrum; Nurul Rizki Anindita; Rizvanya Anugra Arighi; Mahesa Deni Dwi Permana; Wiwit Damayanti; Nurul Ummi
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 3 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

The Community Service activity was conducted as an effort to improve the application of accounting in non-profit organizations. This activity was important considering that there are various important aspects in the accounting recording process that have not generally been implemented in non-profit organizations. Yayasan Hati Beriman Salatiga, as a non-profit organization engaged in several fields and has implemented the accounting recording process using Zahir application. The implementation of the community service was carried out by data collection through interviews and observation of zahir application application. The Community Service Team found that the internal controls in the implementation of the accounting recording process had not been implemented. Therefore, the Team suggested recommendations for the separation of functions in the accounting recording process by utilizing the resources owned and optimizing the use of recording applications.

KINERJA KEUANGAN BANK KONVENSIONAL DAN DIGITAL SEBELUM DAN SELAMA PANDEMI COVID-19 Monika Estefani Susanto; Arthik Davianti
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.225

This study aims to determine the financial performance of conventional banks, digital banks, and conventional banks with digital services before and during the COVID-19 pandemic. This research is descriptive quantitative research with the data source used as secondary data. The data analysis technique uses financial ratio analysis. These CAMELS factors are classified as the capital ratio, asset quality ratio, management ratio, earnings ratio, liquidity ratio, and sensitivity to market risk ratio. The results show that conventional banks with digital services have the best financial performance compared to the other two types of banks. It can be seen that BCA has the best management, profitability and liquidity performance, while BTPN has the best asset quality and sensitivity to market risk performance. In contrast, as digital banks, Bank Jago and Bank Neo Commerce have the worst financial performance among other banks based on asset quality, management, and profitability performance.

MINAT MAHASISWA DAN SERTIFIKASI PROFESI Monique Arnova; Arthik Davianti
Perspektif Akuntansi Vol 6 No 3 (2023)
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.v6i3.p1-21

Abstrak. Penelitian ini bertujuan untuk mengetahui peran dari perencanaan karir terhadap minat mahasiswa mengambil sertifikasi, mengidentifikasi macam-macam sertifikasi profesi yang diminati mahasiswa, serta mengetahui peran program studi dalam mendukung sertifikasi profesi. Penelitian ini juga memberikan pertimbangan bagi mahasiswa untuk mengembangkan karir dengan sertifikasi profesi. Penelitian ini dilakukan di Program Studi Akuntansi FEB UKSW. Metode pengumpulan data dalam penelitian ini menggunakan mixed method melalui pembagian kuesioner kepada 100 mahasiswa dan dilanjutkan dengan wawancara 12 responden. Hasil penelitian menunjukan mahasiswa memiliki minat pada sertifikasi CPA dan CIA untuk sertifikasi di bidang akuntansi, serta sertifikasi bidang IT untuk sertifikasi di luar pendidikan mereka. Program studi berperan mendukung mahasiswa mengambil sertifikasi, baik dari segi kualitas pembelajaran, kerjasama dengan lembaga sertifikasi, serta sosialisasi yang diadakan. Mahasiswa memandang sertifikasi memberikan nilai tambah untuk karir mereka. Meskipun demikian, sebagian besar mahasiswa belum mempersiapkan diri mengambil sertifikasi karena ketidakpastian rencana karir, rendahnya niat belajar, dan kurangnya informasi yang diperoleh.

An Analysis of Communication Strategies of Salatiga Municipality on Instagram during the Covid-19 Pandemic Wijaya, Lina Sinatra; Lattu, Izak Y. M.; Davianti, Arthik
Jurnal The Messenger Vol. 14 No. 2 (2022): May-August
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/themessenger.v14i2.5135

Introduction: Covid-19 cases in Indonesia reached their peak in mid-June 2021. The peak has caused all city governments in Indonesia to provide accurate and reliable information for all the citizens in tackling the spread of the virus. Salatiga is one of the city governments that successfully handled this condition. Therefore this study will analyze the communication strategies the Salatiga City Government used to disseminate information to the public via Instagram.Methods:This study uses a qualitative analysis approach to assess the content of the text data and information related to coronavirus published on the Instagram of Salatiga Municipality, called: @humaskotasalatiga.Findings: This study found that in implementing the strategies, the Salatiga City Government used six principles of System Theory: system transformation, openness, interdependence, negative entropy, equifinality, and requisite variety. This study also recommends that the Salatiga City Government communicate information clearly and honestly, organize information management for government leaders and government officials to provide the most up-to-date information, and construct comprehensive governmental health risk communication systems.Originality: Many studies have been done on communication strategies by Salatiga Municipality. However, no study analyzes the communication strategies used by Salatiga Municipality, primarily through Instagram, during the pandemic. Therefore, this study analyzes how Salatiga Municipality the communication strategies through Instagram.

Does broad gender diversity affect corporate social responsibility disclosures? Matitaputty, Jean Stevany; Davianti, Arthik
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i1.3612

Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.

Akuntabilitas melalui Transparansi dalam Perspektif Joko Widodo Ndaomanu, Dita Adelia; Davianti, Arthik
Perspektif Akuntansi Vol 7 No 3 (2024)
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.v7i3.p268-283

This research examines the importance of accountability in central government, particularly in the context of the President of Indonesia, Joko Widodo. Accountability is the government's ability and obligation to be openly and transparently responsible for its actions and decisions. In this analysis, the research focuses on interpreting accountability through transparency according to President Joko Widodo in his state speeches using a critical discourse analysis approach. The findings indicate that President Jokowi emphasizes the importance of openness in reporting the performance of state institutions to the public, as well as transparency in conveying the government's vision and strategic steps. Jokowi also demonstrates commitments to development equality and social protection through implemented policies. Thus, President Jokowi's perspective on accountability provides valuable insights into the practice of accountability and government policies in Indonesia during his leadership. This research highlights the importance of openness and tangible actions in strengthening a leader's position as an accountable and transparent agent in governance.

Arus Kas Aktivitas Operasi dan Arus Kas Pendanaan terhadap Return Saham Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di BEI Odiningrum, Gracia Priska; Davianti, Arthik
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

Perusahaan manufaktur memiliki skala produksi yang cukup besar dan membutuhkan modal besar dalam pengembangan produk dan ekspansi pangsa pasarnya, sehingga menarik investor untuk mengetahui arus kas perusahaan. Tujuan penelitian untuk menganalisis pengaruh arus kas operasi dan arus kas pendanaan terhadap return saham. Jenis penelitian adalah penelitian kuantitatif. Metode pengambilan sampel menggunakan purposive sampling, diperoleh jumlah sampel sebanyak 31 perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Teknik pengambilan data menggunakan dokumentasi. Teknik analisis data yang digunakan yaitu statistika deskriptif, uji regresi ganda. Hasil penelitian menunjukkan nilai koefisien 0,290 menunjukkan bahwa variabel operasi berpengaruh positif terhadap return saham. Nilai koefisien -0,146 menunjukkan bahwa variabel pendanaan berpengaruh negatif terhadap return saham. profitabilitas tidak berpengaruh terhadap return saham. Leverage menunjukkan hasil yang sama dengan mendapatkan hasil tidak berpengaruh terhadap return saham dengan p value 0,301 > 0.05. Dapat disimpulkan bahwa arus kas operasi berpengaruh positif terhadap return saham dan arus kas pendanaan berpengaruh negatif terhadap return saham. Hasil variabel kontrol didapatkan bahwa ukuran perusahaan berpengaruh negatif, profitabilitas dan leverage tidak berpengaruh terhadap return saham.

Environmental Responsibility Disclosures by Agricultural Companies in Indonesia Prananingrum, Mahardika Putri; Davianti, Arthik
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 2 (2021): Juli
Publisher : Universitas Pendidikan Ganesha

Penelitian ini bertujuan untuk mengetahui tingkat pengungkapan yang disajikan dalam laporan keberlanjutan oleh tujuh perusahaan pertanian dengan fokus pada limbah dan efluen berdasarkan standar GRI. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan analisis isi dan lembar coding. Analisis isi akan digunakan dengan mengklasifikasikan kriteria tertentu berdasarkan kelompok pengungkapan dan lembar kode digunakan sebagai instrumen penelitian untuk menganalisis pola naratif yang disajikan. Hasil penelitian menunjukkan bahwa pemenuhan efluen dan limbah di SR perusahaan pertanian Indonesia relatif rendah dan belum detail. Lebih lanjut, itu juga menyarankan bahwa pengungkapan lebih kompatibel dengan Standar GRI.

Co-Authors Alfonsa Roselina Purnomo Ariantika, Pratita Garnis Budi, Hananiel Stephen Mangku Cahyadi, Andreas Chleitosia Violen Dentya Paradisa Naibaho Chleitosia Visien Dentya Paradisa Naibaho Christina Kurnia Dewi, Stefani Christya Nur Febriani Dyah Ayu Ningrum Ellionora Novalianti Wongso Sugiarto Salim Euodia Shienny Natania Hananiel Stephen Mangku Budi Izak Yohan Matriks Lattu Jean Stevany Matitaputty Kusuma, Regina Sandra Laoli, Warman Berkat Lina Sinatra Wijaya Mahesa Deni Dwi Permana Michelia Yemima Hardwi Atmaja Monica Adiya Victorie Monika Estefani Susanto Monique Arnova Natasia Alinsari Ndaomanu, Dita Adelia Nia Hariana Nurul Rizki Anindita Nurul Ummi Octasari Anggi Putri Odiningrum, Gracia Priska Prananingrum, Mahardika Putri Rizvanya Anugra Arighi Shahnia, Nurul Ajeng Steffi Kartika Wiwit Damayanti

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