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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) CommIT (Communication & Information Technology) Journal of Economics, Business, & Accountancy Ventura Binus Business Review Jurnal Sisfokom (Sistem Informasi dan Komputer) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Akuntansi Kontemporer
Weli ., Weli
Universitas Katolik Atmajaya
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Accountant Satisfaction in Using ERP Systems Weli, Weli
CommIT (Communication and Information Technology) Journal Vol 12, No 1 (2018): CommIT Vol. 12 No. 1 Tahun 2018
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/commit.v12i1.4242

Abstract

Although studies of the benefits of Enterprise Resource Planning (ERP) have been done before, the analysis of accountant satisfaction models in using ERP systems has not been explored specifically from the perceptions of accounting benefits, operational benefits, individual productivity, and managerial benefits. There has been significant growth in the use of ERP systems in Indonesia. Therefore, this study proposes a model of the accountant satisfaction in using the ERP systems. The population of this study is the accountants working in Jakarta. The data are collected from ERP users in several companies in Jakarta by using a questionnaire with snowball sampling method. As much as 282 respondents return the questionnaire. The analysis of the proposed model is done by Partial Least Square (PLS). The results of the analysis provide support to the proposed model that accounting benefits, operational benefits, individual productivity, and managerial benefits are indicators that measure user satisfaction of ERP systems. The expected theoretical contribution of the results of this study is to provide insight into the system user satisfaction model, apart from the practical contribution for ERP provider companies for paying attention to the factors affecting ERP user satisfaction.
The Balanced Scorecard Approach to Assess the Influence of ERPS and SCM Usage with Strategic Alignment as a Moderator Weli, Weli
Binus Business Review Vol 9, No 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4612

Abstract

The purpose of this research was to examine whether the Enterprise Resource Planning System (ERPS) usage by Indonesian companies affected the firm performance based on the balanced scorecard approach directly or moderated by strategic alignment. This research also assessed the performance between companies that applied ERPS with Supply Chain Management (SCM) and the companies applying ERPS without SCM. Data collection was conducted from October 2010 to April 2011 using questionnaires sent to respondents by e-mail and directly to the company. The sampling method used was convenience sampling by visiting companies in the survey. The final number of samples were 63 companies. Data analysis was conducted by using Structural Equation Model (SEM). The results show that ERPS usage directly affects firm performance as measured by the balanced scorecard that includes financial perspective, customer perspective, internal process perspective, and learning and growth perspectives. Moreover, the strategic alignment has been proven as a moderating variable in the relationship between ERPS usage and the firm performance. Finally, the modules addition such as SCM significantly affects the firm performance.
MENINGKATAN PRESTASI BERMAIN BOLA VOLI DENGAN BANTUAN BOLA GANTUNG PADA SISWA KELAS IV Weli, Weli; Haetami, Mimi; Triansyah, Andika
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 1 (2018): Januari (2018)
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 AbstractProblems in research this is how the influence of a method of the ball hanging on increased achievement play volley ball students. The purpose of this research is to know how big increase achievement play volley ball students in serve and passing. Methods used in research ptk with the sample collection students. The study is done 2 cycles made during 3 hours three time 35 minutes. The result students cycle 1 45% to 55% work completed in serve and passing while cycle 2 originally 55% to 75%. So that it can be concluded that with use some halp volley ball to their students fourth grade MIS Mathla’ul Anwar. Keywords: Achievement play voly, the ball hanging.
ADOPTION AND USAGE CONTINUITY MODEL OF ACCOUNTING MOBILE APPLICATION FOR MSMES Darmoyo, Syarief; Weli, Weli
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4655

Abstract

This research explores the factors that affect the adoption of mobile accounting applications by micro-scale entrepreneurs in Indonesia. It uses the Technology Acceptance Model and Expectation-Confirmation Theory to examine how perceived strategic benefits, performance expectancy, social influence, competitive advantage, effort expectancy, facilitating conditions, and organizational readiness influence the intention to use accounting applications. The target population is Micro, Small, and Medium Enterprises (MSMEs) in Jakarta and its surrounding areas. The data collection method is a survey with a questionnaire, using convenience sampling. The data analysis method is a descriptive method with SPSS software and a structural equation model with partial least square approach with SmartPLS 3. The results show that perceived strategic benefits, performance expectancy, and social influence have a significant positive effect on the intention to use accounting applications, while the other factors do not have a significant effect. This research contributes to the literature on technology acceptance and provides practical implications for accounting application developers and MSMEs.
ANALISIS DAMPAK KINERJA FINANSIAL DAN UKURAN PERUSAHAAN PADA PENGUNGKAPAN LAPORAN KEBERLANJUTAN SESUAI REGULASI OJK Weli, Weli; Ariestanto, Jessica Dewi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.9733

Abstract

ABSTRAKPenelitian ini bertujuan menguji pengaruh kinerja keuangan dan ukuran besarnya perusahaan terhadap penerapan laporan keberlanjutan perusahaan terbuka di Indonesia. Populasi penelitian ini adalah perusahaan terbuka di sub sektor makanan dan minuman. Pengambilan sampel dilakukan secara purposive sesuai dengan tujuan penelitian yaitu pada perusahaan yang menerbitkan laporan keberlanjutan di tahun 2019 hingga 2022. Pengungkapan laporan keberlanjutan pada penelitian ini didapatkan dengan metode analisis konten laporan keberlanjutan dibandingkan dengan indikator pada pedoman POJK No. 51/POJK.03/2017 yang meliputi 9 indikator. Kemudian kinerja keuangan diukur dengan rasio profitabilitas yang diproksikan dengan return on asset dan ukuran perusahaan diukur dengan banyaknya entitas anak yang dimiliki oleh perusahaan. Hasil pengumpulan data diperoleh 20 perusahaan dengan 40 data observasi atas laporan keberlanjutan. Hasil analisis data menggunakan metode regresi menunjukkan bahwa kinerja keuangan serta ukuran besarnya perusahaan memengaruhi secara positif penerapan laporan keberlanjutan perusahaan. Penelitian ini memberi kontribusi pada studi terkait penerapan sustainability report khususnya di Indonesia, dimana studi sebelumnya menggunakan ukuran dari pedoman Global Reporting Initiative (GRI), maka pada penelitian ini ukuran yang digunakan menyesuaikan dengan regulasi yang tertuang dalam POJK No. 51/POJK.03/2017.ABSTRACTThis study examines the effect of financial performance and company size on implementing sustainability reports of public companies in Indonesia. The population of this study is public companies in the food and beverage sub-sector. Sampling was carried out purposively in accordance with the objectives of the study, namely on companies that issue sustainability reports in 2019 to 2022. Disclosure of sustainability reports in this study was obtained using the sustainability report content analysis method compared to the indicators in the POJK No. 51/POJK.03/2017 guidelines, which include nine indicators. The financial performance is measured by the profitability ratio, which is proxied by return on assets, and company size is measured by the number of subsidiaries owned by the company. The data collection results were obtained from 20 companies with 40 observation data on sustainability reports. The results of data analysis using the regression method show that financial performance and company size positively affect the implementation of corporate sustainability reports. This study contributes to studies related to the implementation of sustainability reports, especially in Indonesia, where previous studies used measures from the Global Reporting Initiative (GRI) guidelines, so in this study, the measures used are adjusted to the regulations contained in POJK No. 51/POJK.03/2017.
PENGARUH KREATIVITAS, PENDIDIKAN KEWIRAUSAHAAN, DAN KELUARGA TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI Darmasaputra, Evan; Weli, Weli
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10124

Abstract

Di era globalisasi, jumlah penduduk Indonesia mengalami pertumbuhan pesat. Akibatnya, muncul tantangan baru dimana terdapat ketidakseimbangan antara jumlah lapangan pekerjaan dengan pencari kerja, yang secara tidak langsung menyebabkan meningkatnya angka pengangguran. Meskipun demikian, banyak mahasiswa yang masih ingin berkarir sebagai pekerja, akibat faktor kenyamanan. Padahal, kewirausahaan dapat menjadi solusi untuk menghindari ancaman pengangguran. Oleh sebab itu, penelitian ini bertujuan untuk menunjukkan pengaruh dari variabel kreativitas, pendidikan kewirausahaan, dan lingkungan keluarga terhadap minat berwirausaha mahassiswa akuntansi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menyebarkan kuesioner menggunakan metode snowball terhadap 64 responden mahasiswa akuntansi di Universitas Atma Jaya Semanggi. Dalam penelitian ini, analisis data dilakukan dengan menggunakan aplikasi smartPLS 4 dengan 3 teknik analisis, yaitu analisis model pengukuran, model struktural, dan kelayakan model. Hasil dari kegiatan penelitian ini menunjukkan bahwa variabel kreativitas dan lingkungan keluarga secara independen memiliki pengaruh positif dan signifikan terhadap variabel minat berwirausaha, sedangkan variabel pendidikan kewirausahaan tidak memiliki pengaruh yang signifikan terhadap variabel minat berwirausaha. Implikasi yang diperoleh dari hasil kegiatan penelitian adalah tingkat kreatifitas mahasiswa dan dukungan lingkungan keluarga memainkan peranan yang penting dalam menumbuhkan minat berwirausaha mahasiswa.
The Effect of Executive Compensation, Executive Risk Preference, and Tax Incentives on Tax Avoidance Ariyanto, Theresia Ivana; Weli, Weli
AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/pcf6xg27

Abstract

This study aims to analyze the effect of executive compensation, tax incentives, and executive risk preferences on tax avoidance. The data collection technique uses purposive sampling with entities from the manufacturing sector. The results of data collection were obtained from 96 companies with a period of two years, namely 2022 and 2023. The tool that supports the processing process in data analysis is SPSS Version 27 software. The results of the study revealed that executive compensation and tax incentives do not have a significant effect on the phenomenon of tax avoidance. On the other hand, risk preferences or executive character have a significant effect on tax avoidance actions. This study combines agency theory and planned behavior theory to understand the causes of tax avoidance. The theoretical impact of the study is to enrich the literature on tax avoidance by adding the perspective of executive risk preferences as the main influencing factor. Furthermore, this study also confirms the relevance of agency theory and planned behavior theory. Practically, the findings in this study can be a reference for various parties who are designing more effective policies.
Corporate Social Responsibilities Dimension Impact Towards Tax Avoidance Manich, Tesalonika Avemaria Ineari; Weli, Weli
SIMAK Vol. 22 No. 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.466

Abstract

The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.
PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI Pambudi, Rilo; Imbiri, Weli; Marsudi, Almatius Setya
Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i2.2310

Abstract

The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application.
The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting Weli, Weli
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.627

Abstract

The new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012), related to the disclosure of financial information on the company's website is the main motivation of this study, which is to analyze the extent to which issuers responded to the new regulation. The study was conducted on 50 companies included in the list of 50 companies with the highest score of corporate governance version IICD in 2013 - 2014 and 57 companies in the same industry as a control companies, with the total number of samples is 107 companies. The study was conducted by analyzing the factors (size, listing period, industry, the quality of corporate governance) that affect the level of disclosure by the company on their website. The results showed that not all sample companies do a full disclosure and the average disclosure is only 77%. Further, the factor of disclosure size was also influenced by the company's internal characteristics such as company size, type of industry and good corporate governance.
Co-Authors Andika Triansyah Ariestanto, Jessica Dewi Ariyanto, Theresia Ivana Darmasaputra, Evan Darmoyo, Syarief Josephine, Katherine Olivia Manich, Tesalonika Avemaria Ineari Marsudi, Almatius Setya Pambudi, Rilo Tarigan, Thia Margaretha