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All Journal Kinerja Zenit Jurnal Riset Akuntansi dan Bisnis Jurnal sistem informasi, Teknologi informasi dan komputer JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Riset Akuntansi Kontemporer Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Entrepreneurship, Business, and Creative Economy MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Pendekar Nusantara Jurnal Audit, Pajak, Akuntansi Publik Jurnal Akuntansi

Rapina .

Program Magister Akuntansi, Universitas Kristen Maranatha

Author-ID : 214973

Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Public Health Social Sciences Other

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Pembangunan Minat Berkarier sebagai Auditor dengan Pengukuran Persepsi Mahasiswa terhadap Lingkungan Kerja Auditor Secara Global (Survei pada Mahasiswa Akuntansi Universitas Kristen Maranatha Bandung) ., Rapina
Zenit Vol 1, No 2 (2012)
Publisher : Zenit

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

Transformations and alterations are brought about by the Indonesian government, from practices related to accounting methods to the establishment of the professional body and the Public Accountant Compartment. A great number of cases happening to the profession of public accountants cause the decreasing trust of the public to the profession of an auditor. This research discusses how the influence of accounting student’s perception about the job atmosphere of an auditor to his job choice as an auditor. The influence of studen’ts perception can be judged from job duties and responsibilities; advancement training and superviso;, and personal concern. This research uses doubled linier regression  method to 50 respondents by using SPSS Pogram  17.0. The influence of accounting student’s  perception about the job  atmosphere of an auditor covers 36.6%, where the value has quite a big influence  over a job choice as an auditor and there is a strong relationship between the two variables, namely 67.2%. Keywords:  students perception about auditor, the job choice as an auditor,  job duties and responsibilities

Struktur Organisasi dan Sistem Informasi Akuntansi pada BUMN di Kota Bandung ., Rapina; Carolina, Yenni; Claudia, Cindy
Zenit Vol 4, No 3 (2015)
Publisher : Zenit

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

The purpose of this study is to determine how strong the influence of organizational structure on accounting information system at a state owned company in Bandung City. The population in this research is the employees of a state owned company in Bandung City. This research uses verificativeresearch. The sampling technique in this research is non probability sampling with a purposive sampling procedure. The data that have been obtained are processed by using SPSS application. This research uses a simple regression analysis model to examine the influence of the organizationalstructure on the accounting information system. The result of this research shows that there is an influence of organizational structure on the accounting information system.Keywords: accounting information system, organizational structure, organizational behavior,accounting information quality.

Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) Kenisah, Melania Lintang; Carolina, Yenni; Rapina, Rapina
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack

The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion Setiawan, Santy; ., Rapina; Carolina, Yenni; Hidayat, Kevan
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4795

Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concern

Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) Melania Lintang Kenisah; Yenni Carolina; Rapina Rapina
KINERJA Vol. 24 No. 1 (2020): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i1.2415

Pengaruh Pengendalian Internal Terhadap Pelaporan Keuangan (Survei pada Perusahaan Tekstil Di Kota Bandung) Yunes Riany; Ferdi Kristian; Rapina Rapina
Jurnal Riset AKuntansi dan Bisnis Vol 16, No 2 (2016): SEPTEMBER 2016
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v16i2.2070

This study aims to determine and demonstrate empirically the effect of internal control on financial reporting in many textile companies (PT. Mitra Jaya Sakti, PT. Binausaha Cipta Prima and PT. Unggul Bukit Kencana) in Bandung City, and determine the degree of influence. Data used in this research is primary data collected by distributing questionnaires. The respondents were employees in administration and accounting as much as 39 respondents. Data were analyzed using simple regression analysis with SPSS program. Data processing was performed starting from analysis of respondents, validity test, reliability test, classical assumption test, hypothesis testing and coefficient of determination. The results showed that the average ratings of respondents on internal control and financial reporting classified as good categories. Testing of hypothesis proves there is influence between internal control on financial reporting.

ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0 Rapina Rapina Rapina; Hanny Hanny; Nunuy Nur Afiah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

Analisis Pemetaan Profil Badan Usaha Milik Desa Serta Potensi dan Permasalahannya di Bidang Pengelolaan Air Bersih: (studi kasus di BUMDes Kertajaya, Cianjur, Provinsi Jawa Barat) Hanny Hanny; Lidya Agustina; Ita Salsalina Lingga; Rapina Rapina; Yenni Carolina; Elyzabeth I Marpaung; Erna Erna; Herman Kambono; Lauw Tjun Tjun; Oktavianti Oktavianti; Enrico Goiyardi
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1: Maret 2020
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v2i1.2570

Based on comparison data between 2017 and 2018, according to BPS (Statistic Central Data) the number of the poverty rate decreases in the villages is much higher than in urban areas. The role of the government does not escape here through the Ministry of Village, Development of Disadvantaged Regions and Transmigration in terms of encouraging all villages to have Village-Owned Enterprises (BUMDes). Although the BUMDes program has been launched since 2010, previous research shows that the BUMDes implementation program still not optimal. Departing from this condition, this research in the context of community service was created with the aim of mapping the profile of BUMDes, as well as finding the potential and controlling BUMDes and related business units. Meanwhile the issuing BUMDes is Kertajaya BUMDes, Cianjur Regency, West Java Province, while the business unit issued is PAB Tirta Jaya which is engaged in the provision of clean water. BUMDes Kertajaya has various potentials in the fields of clean water, tourism, agriculture, facilities and fisheries. Our research indicate that BUMDes Kertajaya have good governance but still have constraints such as limited internet facilities, units business funding, human resources regeneration, minimum number of operating income and limited infrastructure facilities. While the potential PAB Tirta Jaya to develop its business in the field of clean water supply is quite high, especially in terms of raw materials and marketing. Some of the obstacles faced by PAB Tirta Jaya are the currently inadequate equipment available for business development / expansion, the lack of operating profit, the difficulty of PAB Kerta Jaya in regenerating human resources, the business value of the PAB Tirta Jaya that is currently underway is not yet high.

Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Kualitas Pelaporan Keuangan (Survei pada Perusahaan Tekstil di Kota Bandung dan Sekitarnya Rinie Rinie; Vincent Mak Pranata; Rapina Rapina
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 1 (2019): Maret 2019
Publisher : Magister Akuntansi FE-UK.Maranatha

Merupakan sebuah fakta bahwa masih terdapat banyak masalah mengenai kualitas pelaporan keuangan pemerintah yang buruk. Hal ini diindikasikan oleh masalah-masalah yang ada pada manajemen keuangan yang disebabkan oleh lemahnya pengendalian internal dan ketidakpatuhan terhadap hukum dan peraturan yang berlaku. Masalah ini menjadi menarik untuk diteliti karena merupakan hal yang sering terjadi di Indonesia. Tujuan dari penelitian ini yaitu untuk menguji pengaruh dari pengendalian internal dan komitmen organisasi terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah stafaccounting atau finance di perusahaan yang berada di wilayah Bandung dan sekitarnya dengan menggunakan jenis penelitian explanatory. Teknik pengambilan sampel pada penelitian ini menggunakan non probablity sampling dengan prosedur purposive sampling, sampel dari penelitian ini adalah seluruh staf bagian accounting atau finance di PT X dan PT Gistex Textile Division. Data yang telah didapatkan kemudian diproses dengan menggunakan bantuanperangkat lunakSPSS 20. Penelitian ini menggunakan model analisis regresi linier berganda untuk menguji pengaruh dari pengendalian internal dan komitmen organisasi terhadap kualitas pelaporan keuangan. Hasil penelitian ini menunjukkan bahwa pengendalian internal berpengaruh signifikan terhadap kualitas pelaporan keuangan, sementara komitmen organisasi tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan. Kata kunci: Pengendalian Internal, Komitmen Organisasi, Kualitas Pelaporan Keuangan.

FRAUD IN ACCOUNTING: SURVEYS ON HOTELS IN BANDUNG Fenny Julianty; Rapina Rapina; Santy Setiawan; Hayu Puspita Sari Ndaru
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4932

This research aims at determining the Accounting fraud that deliberated violation of the law which involved embezzlement, fraud, abuse of trust, etc by making inappropriate financial reports that can mislead decisionmakers and link to the undesirable financial frauds. This research was conducted by analyzing and testing the impact of the role of internal audit, the effectiveness of internal control, and unethical behaviour on accounting fraud at several stars hotels in Bandung. The research method used primary data derived from questionnaires and interviews. Furthermore, the data analysis techniques used were Structural Equation Modeling (SEM) and Partial Least Squares (PLS) to test and analyze data. According to the findings of this research, the role of internal audit and unethical behaviour did have an impact on accounting fraud, but the effectiveness of internal control did not.

Co-Authors Afriani Afriani Agnes Cynthia Magdalena Asher, Steven Cindy Claudia, Cindy Desvazulinda, Eisyaniah Elyzabet Indrawati Marpaung Enrico Goiyardi Erna Erna Fendi Hidayat Fenny Julianty Ferdi Kristian Friadi, John Gandhi Sutjahjo Hanny Hanny Hanny Hanny Hayu Puspita Sari Ndaru Herman Kambono Hidayat, Kevan Ita Salsalina Lingga Joni Joni Kenisah, Melania Lintang Kenswary, Dhea Lauw Tjun Tjun Lidya Agustina Melania Lintang Kenisah Meythi, Meythi Mulianto Mulianto Mulyadi Mulyadi Mustamin, Nurul Intawaty Permata Nunuy Nur Afiah Oktavianti Oktavianti Prasetya, Cecillia Ayu Puji Astuti Putra Yani, Dodi Rantika, Putri Ridwan, Ridwan Rifa'i, Hikmal Dwi Riki Martusa Rinie Rinie Riyanto, Naomi Fani Santy Setiawan Santy Setiawan Sigid Safarudin, Muhammad Suroto Suroto Tandayu, Reynard Vincent Mak Pranata Vista, Umar Faruq Yasmin F., Rahajeng Yenni Carolina Yunes Riany

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