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All Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Akuntansi Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi
Kurnia Ekasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Dampak Perilaku Machivellian dan Equity Sensitivity Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Pada Mahasiswa Prodi Akuntansi Manajemen Politeknik Negeri Malang) Putri Navalina, Ivana Larasati; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14472

Abstract

The purpose of this study to determine the effect of machiavellian and equity sensitivity on ethical perception of accounting students in State Polytechnic of Malang.. The population used in this study were students of accounting management in State Polytechnic of Malang. The sample selection was determined using the purposive sampling method. Based on this method, 209 students were sampled from 1654 population numbers. To test the hypothesis, the researcher used multiple linear regression analysis by using SPSS 16.0. The results of analysis with multiple linear regression methods show that Machiavellian has a positive effect on ethical perception of accounting students. Equity Sensitivity has a positive effect on ethical perception of accounting students. Jointly tested, machiavellian and equity sensitivity have affect on ethical perception of accounting students.
PENDEKATAN THEORY OF CONSTRAINTS UNTUK PENINGKATAN LABA Hanifatul Hasanah; Annisa Fatimah; Kurnia Ekasari
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

The purpose of this research is to analyze the company’s constraints by using the five steps of the Theory of Constraints. This is a descriptive quantitative research. Step one is to identify constraints, determine the most profitable product composition, maximize production flow with existing constraints using Takt Time Method, add capacity to constraints and redesign production processes. The results of this study indicates that in the production process, there are resources that experienced constraints. The constraints occured in the assembly process precisely in the second work station, that is the installation process of stepped gland and seal. The available time in August and September was 608,400 seconds while the time required in August is 637,900 seconds and 638,800 seconds in September which means, there was a constraint in the available time. In addition, profits generated by PT. Alinco is larger after the implementation of TOC than before. If the company use TOC, the profit that company achieve will increase amounted to IDR 1,056,200 in August and IDR 1,091,600 in September. Based on the analysis on the production cost, we can conclude that TOC can increase the profit.
Analisis Konten Terhadap Pengungkapan Etika dan Integritas Pada Sustainibility Reporting Kurnia Ekasari; Nurafni Eltivia; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.035 KB)

Abstract

The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research. Abstrak Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.
PERANGKAP KUANTIFIKASI DALAM SUSTAINABILITY BALANCED SCORECARD: ILUSI PRESISI DALAM PENGUKURAN ISU SOSIAL DAN ETIKA DI SEKTOR PERTAMBANGAN Levina Aprilia Valda; Kurnia Ekasari; Hesti Wahyuni
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8m9g9s39

Abstract

This conceptual article examines the “quantification trap” in the Sustainability Balanced Scorecard (SBSC), which is the tendency to treat numbers as clear and certain proof of social and ethical performance, even though they often reflect only inputs or administrative outputs. Using a critical literature review for the 2020-2025 period and the Theory of Change (ToC) lens, the article applies a reconstruction approach by mapping indicators from the 2024 Sustainability Reports of PT Adaro Andalan Indonesia Tbk and PT Vale Indonesia Tbk into the four Balanced Scorecard perspectives as a framework to reconstruct an SBSC (Learning and Growth, Internal Process, Stakeholder, and Financial). The review finds that many indicators are easy to count, such as training hours, the Community Satisfaction Index, Social Return on Investment, the percentage of complaints resolved, and “zero cases” integrity numbers. These indicators can create an illusion of precision and lead to wrong classification of social and ethical performance when they are not linked to outcomes and real impacts. The findings also show a contrast in measurement quality: safety metrics are usually stronger because they use clear ratios with clear denominators, while social and ethics metrics often stop at aggregated numbers or process outputs. This article proposes redesigning SBSC indicators using ToC through input-output-outcome ratios and leading-lagging pairing to improve measurement quality, clarify cause-and-effect links, and strengthen managerial recommendations for the Indonesian mining sector.
Co-Authors Annisa Fatimah Elvyra Handayani Soedarso Hanifatul Hasanah Hesti Wahyuni Kartika Dewi Sri Susilowati Levina Aprilia Valda Nurafni Eltivia Putri Navalina, Ivana Larasati