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All Journal International Journal of Evaluation and Research in Education (IJERE) Dinamika Akuntansi Keuangan dan Perbankan Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Manajemen dan Bisnis Sriwijaya CommIT (Communication & Information Technology) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Bisnis Binus Business Review Jurnal Sisfokom (Sistem Informasi dan Komputer) MITRA: Jurnal Pemberdayaan Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Amalee: Indonesian Journal of Community Research & Engagement Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Riset Akuntansi Auditing & Informasi IIJSE Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Weli Imbiri
Accounting Study Program, Faculty Of Economics And Business, Atma Jaya Catholic University Of Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The Effect of Implementing Enterprise Resource Planning Systems on Profitability Ratios, Activity Ratios, and Solvency Ratios of Companies Hendra Martuah Fransiscus; Weli Weli
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8160

Abstract

Enterprise Resource Planning (ERP) is an integrated information system designed to support the management of enterprise resources such as funds, people, and materials. Although ERP is expected to improve operational performance and efficiency, its implementation often faces significant challenges related to process integration complexity, time, and cost. This study aims to examine the effect of ERP implementation on firm performance with a focus on profitability, activity, and solvency ratios after three and five years of implementation. The quantitative method was used with a sample of 29 Indonesian companies listed on the Indonesia Stock Exchange and have implemented ERP. Data was analyzed using logarithmic regression through SPSS 23.0 to compare financial performance before and after ERP implementation. The results showed that in general ERP implementation did not have a significant effect on profitability, activity, and solvency ratios in the short (3 years) and medium (5 years) terms. However, there is a significant effect on the activity ratio after five years, namely a decrease in asset turnover and an increase in labor productivity. This finding indicates that the benefits of ERP are more visible in internal efficiency and productivity improvements rather than direct changes in financial performance. In conclusion, ERP provides long-term benefits especially in operational and decision-making aspects, although the financial impact is not always immediately apparent. This study suggests the need for long-term evaluation and adjustment of business processes to maximize ERP benefits.
Profitability as a Moderating Factor in Voluntary Sustainability Report Disclosure and Firm Value in Indonesian Non-Bank Corporations Weli Weli; Muhammad Afif Tamin
Binus Business Review Vol. 16 No. 2 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i2.12542

Abstract

The research investigated the effect of voluntary sustainability reporting on firm value, moderated by profitability, specifically targeting Indonesian non-financial public companies. Its originality lied in examining sustainability reporting as voluntary disclosure, given that Indonesian regulations mandated it only after 2020. The research introduced a new approach by integrating moderating variables that differentiated effects at different profitability levels, where this measure was an extension of previous studies. The research also investigated whether the level of profitability affected the strength of the relationship between sustainability reporting disclosure and firm value, as measured by stock price. The sample consisted of 41 sustainability reports from non-financial public companies between 2018 and 2020, allowing the researchers to capture the impact of voluntary disclosure on firm value before the regulatory requirements. The research utilized the PROCESS Macro by Hayes in the SPSS program to analyze the data. The findings indicate that voluntary sustainability reporting disclosure positively impacts firm value, and profitability significantly moderates this relationship. Specifically, firms with lower profitability exhibit a greater positive effect of sustainability disclosure on firm value, underscoring the importance of financial performance in enhancing the impact of voluntary disclosure. These findings contribute to stakeholder theory by highlighting the role of profitability in shaping the effectiveness of sustainability reporting. The research adds to the literature by providing new insights into the strategic value of voluntary sustainability disclosure for non-financial firms, particularly those with strong financial performance, in enhancing firm value.
Pelatihan Pencatatan Transaksi Keuangan Berbasis Android untuk UMKM di Desa Bojong Kulur - Bogor Weli Weli; Syarief Darmoyo
Amalee: Indonesian Journal of Community Research and Engagement Vol. 7 No. 1 (2026): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v7i1.2335

Abstract

This training was conducted to address the needs of MSMEs in Bojong Kulur Village, Bogor, regarding digital bookkeeping. Although MSME owners in Bojong Kulur Village had previously attended several accounting training sessions, MSMEs still faced obstacles in consistently recording financial transactions. The purpose of the activity is to introduce an Android-based bookkeeping application for MSMEs. The activity was carried out at the Bojong Kulur Village Hall. The method used is a presentation accompanied by practice using the SiApik Android application. In addition, a simulation using video recordings includes usage guidelines at the end of the activity, before participants fill out the activity evaluation. The training participants were 71 MSME owners. The purpose of this training is for each participant to record financial transactions using a free Android-based application consistently. The evaluation results showed that participants felt the benefits of using the SiApik application, and overall, the training activities were considered good. However, participants' suggestions indicated that they needed individual assistance in applying it to their companies. Another suggestion is that training on calculating production costs is necessary. This suggestion will be followed up on in the next activity.
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.
Large Language Models in Accounting Tasks: Driving Factors and Ethical Dilemmas Among Accounting Students Katherine Olivia Josephine; Thia Margaretha Tarigan; Weli Weli
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 15 No. 1 (2026): JANUARY
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v15i01.2531

Abstract

This research aims to identify the key factors that affect accounting students’ intention to adopt and the actual usage of Large Langauge Models (LLMs), including ChatGPT, in academic contexts. It also addresses ethical concerns that may arise from their use. Using a quantitative design, data were collected through an online survey involving 302 students from various universities in the Greater Jakarta area who had prior experience using LLMs. This research aims to address the gap in literature on AI-based technology acceptance within the accounting field by extending the Technology Acceptance Model (TAM) with trust and academic ethics. The study offers a theoretical contribution by deepening insights into technology acceptance within accounting education and a practical contribution by emphasizing the integration of ethical considerations in the use of LLMs in higher education. The study focuses on key constructs including perceived ease of use, perceived usefulness, trust, academic ethics, behavioral intention, and actual usage behavior. Data was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique via SmartPLS 4 software. The results show that all examined factors positively influence students’ intention to use LLMs, with perceived usefulness stands out as the most significant driver. Furthermore, behavioral intention significantly predicts actual use, suggesting that students who see practical value in these tools are more likely to adopt them in their learning routines. What sets this research apart is its integration of motivational and ethical dimensions in examining technology acceptance within accounting education.
DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Tesalonika Avemaria Ineari Manich; Weli Weli
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9760

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.
PENGARUH KREATIVITAS, PENDIDIKAN KEWIRAUSAHAAN, DAN KELUARGA TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI Evan Darmasaputra; 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 Contingent Impact of Integrated Reporting on Cost of Equity: Evidence from Good Corporate Governance Moderators in Indonesia Johanna Jono Sia; Weli Weli
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10580

Abstract

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.
Co-Authors Agatha Fatmawati Febriana Almatius Setya Marsudi Andika Triansyah Ariestanto, Jessica Dewi Ariyanto, Theresia Ivana Catalia Luciana Christabella Handayani Daniel Joshua Davin Angkawijaya Esther Meilia Evan Darmasaputra Hendra Martuah Fransiscus Jennifer Karina Jessica Widjaja Johanna Jono Sia Julianti Sjarief Justin Axel Irawan Katherine Olivia Josephine Manich, Tesalonika Avemaria Ineari Medio Rahmat Gustimuda Taruna Michael Valentine Chandra Miranda Ariani Muhammad Afif Tamin Natasha Vania Devi Putri Angir Rilo Pambudi Rilo Pambudi Syarief Darmoyo Tesalonika Avemaria Ineari Manich Thia Margaretha Tarigan Tiffany Tiffany Victoria Bella Yostian Hadinata