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All Journal Jurnal Ilmiah Wahana Akuntansi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Wijaya, Aida
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Analisis Perbandingan atas ROA Sebelum dan Setelah Penerbitan Laporan Keberlanjutan Wijaya, Aida; Novianto, Robertus Ary
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.024

Abstract

Sustainability Development Goals had become a mandatory activity for public company in Indonesia. It is according to the regulation from the Financial Service Audthority – FSA No.51/OJK.03/2017. The regulation requires that public companies follow the items to be done and then report it in the Sustainability Report. Along with the integration of the sustainability activity into the operational activity of companies, it is assumed that there would be a change toward better company performance. Using the paired sample t-test, this research analyzed the difference of company’s performance before and after the issuance of its Sustainability Report. Using Return On Assets as the proxy of the perfomance, the research found that there was no significant difference of it before and after the issuance of Sustainability Report
PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung) Apriwandi, Apriwandi; Christine, Debbie; Wijaya, Aida; Kartadjumena, Eriana; Sherlita, Erly; Fathonah, Andina Nur
BISMA: Jurnal Bisnis dan Manajemen Vol 17 No 2 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v17i2.42835

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM Novatiani, R Ait; Christina, Veronica; Novianto, Robertus Ary; Sarumpaet, Tetty Lasniroha; Wijaya, Aida
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
A Combine Effect of Firm Characteristics and Corporate Social Responsibility on Supply Chain Performance Mohd Saudi, Mohd Haizam; Wijaya, Aida; Arwaty, Dini; Zaman, Dr. Fazluz; Purnamasari, Dyah
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2983

Abstract

Objective of this study is to examine the role of firm characteristics in supply chain performance (SCP) with mediating role of corporate social responsibility (CSR). Various lower income countries are facing different issues in supply chain which has effect on SCP. These issues are related to the firm characteristics. Firm characteristics include; size and ownership. Additionally, this study examined the mediation effect of CSR between firm characteristics and SCP. 500 questionnaires were distributed to get the response of supply chain employees in Indonesian supply chain companies. The companies only dealing with supply chain were selected to get response. The companies which were involved in other activities are not included in the survey. After data collection, data were examined through structural equation modeling. It is found that firm characteristics have direct relationship with CSR and CSR has direct relationship with SCP. Moreover, CSR playing a mediating role between firm characteristics and SCP.
Internal Performance of an Integrated Supply Chain: Does Flexibility Matter? Wijaya, Aida; Gumilar, Ivan; Rahmana, Arief; Khalid, Nadeem
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2985

Abstract

The prime objective of the currents study, is to investigate the link between supply chain integration (SCI) and Internal Supply chain performance (ISCP). Apart of investigation the impact on internal performance of integrated supply chain, the current study is also interested in investigating the mediating role of Supply Chain flexibility (SCF) in the relationship between SCI and supply chain internal performance ISCP. The structural equation modeling which a twostep process i.e. inner model assessment and outer model assessment is and is an upgraded version of multiple regression is used to answer the research questions. The current study has used the AMOS to analyze the data collected from production managers of Indonesian manufacturing firms. The findings of the study have revealed the fact that SCI has significant impact on the internal supply chain performance (ISCP). The SCF has significantly mediated the relationship between SCI and ISCP. The study will be helpful for policy makers in researcher in understanding the issues related to supply chain, its integration, flexibility, and internal performance.
Pemahaman Akuntansi dan Kemampuan Pelaku UMKM Terhadap Penyajian Laporan Keuangan Novatiani, R. Ait; Christina, Veronica; Bachtiar, Bachtiar; Novianto, Robertus Ary; Sarumpet, Tetty Lasniroha; Wijaya, Aida
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2006

Abstract

Many MSME actors in carrying out their business activities do not carry out accounting books, especially in their operational activities, which have an impact on not presenting financial reports, this is due to inadequate understanding of accounting and MSME actors do not have the ability to present quality financial reports. The purpose of the research is to partially analyse the understanding of accounting and the ability of MSME actors to present financial statements. The sample is 65 MSME players in the industrial sector in Mekarmanik Village, Cimenyan District, Bandung Regency. The findings prove that partially accounting understanding and the ability of MSME actors affect the presentation of financial statements.
Co-Authors Apriwandi . ARIEF RAHMANA, ARIEF Arwaty, Dini Bachtiar Bachtiar Christina, Veronica Christine, Debbie Dyah Purnamasari Eriana Kartadjumena Erly Sherlita Fathonah, Andina Nur Gumilar, Ivan Khalid, Nadeem Mohd Saudi, Mohd Haizam Novatiani, R Ait Novatiani, R. Ait Novianto, Robertus Ary Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Zaman, Dr. Fazluz