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All Journal Jurnal Keuangan dan Perbankan Kinerja Zenit Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Distribusi Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Asia Pacific Fraud Journal Dedication : Jurnal Pengabdian Masyarakat Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Patria : Jurnal Pengabdian Kepada Masyarakat AICS Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Entrepreneurship, Business, and Creative Economy Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia International Journal of Pertapsi E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Manajemen Jurnal Akuntansi

Yenni Carolina

Universitas Kristen Maranatha

Author-ID : 245975

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ANALISIS PENGARUH PENGANGGARAN PARTISIPATIF, INFORMASI ASIMETRIS, DAN MOTIVASI KARYAWAN TERHADAP SENJANGAN ANGGARAN PADA BANK BUMN DI INDONESIA Antonius Bimo Rentor; Yenni Carolina
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.1903

Some issues on budget are appear in many forms at banking industry especially in Indonesia. One of the issues that related to the budget is marked by efforts of the employee to create space in budgeting. This issue called as a budgetary slack. The purpose of this research is to analyze various factors that influence budgetary slack. These factors include participatory budgeting, asymmetric information, and employee motivation. The data collection techniques used in this research were questionnaires. Meanwhile, the analytical method used in this study is PLS 'Partial Least Square'. The conclusion of the study is that the participatory budgeting variable has no effect on the budgetary slack variable. Meanwhile, asymmetric information variables and employee motivation variables were each stated to influence budgetary slack variables. Keywords: Budgetary Slack, Participatory Budgeting, Asymmetric Information, and Employee Motivation.

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.

Faktor-faktor yang Mempengaruhi Budgetary Slack pada Dinas Pengelolaan Keuangan dan Aset Daerah di Propinsi Jawa Barat Farida Betniwati Panjaitan; Rosiana Margaret; Yenni Carolina
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 1 (2019): Maret 2019
Publisher : Magister Akuntansi FE-UK.Maranatha

Anggaran sebagai alat manajemen untuk mengontrol operasional suatu organisasi adalah faktor yang penting untuk mencapai tujuan organisasi tersebut. Dalam organisasi di pemerintahan, anggaran juga digunakan sebagai alat untuk mengukur kemampuan pemerintah dalam mengelola dana keuangan yang digunakan untuk melayani kepentingan umum. Walaupun begitu, pada prakteknya, pengukuran kinerja menggunakan anggaran sebagai tolok ukur seringkali meleset karena adanya kesenjangan dalam anggaran. Berdasarkan fakta ini, maka penelitian ini bertujuan untuk menentukan dampak budget participation dan budget emphasis terhadap budgetary slack. Metode yang digunakan dalam penelitian ini adalah metode analisa deskriptif dengan pendekatan berupa survey. Tipe data yang digunakan berupa data primer. Data dikumpulkan dengan mengirimkan kuesioner pada responden. Empat puluh sembilan buah kuesioner dibagikan pada kepala bagian, kepala sub bagian, dan kepala seksi beserta seluruh staffnya yang terlibat dalam pembuatan anggaran di Dinas Pengelolaan Keuangan dan Aset Daerah Propinsi Jawa Barat. Analisa data dilakukan menggunakan metode Structural Equation Model-Partial Least Square (SEM-PLS) dengan aplikasi program Smart-PLS 3.0. Metode SEM-PLS dipilih dengan pertimbangan bahwa metode ini dapat menganalisa data dalam jumlah yang kecil. Hasil penelitian menunjukkan bahwa budget participation dan budget emphasis memiliki pengaruh yang signifikan terhadap budgetary slack. Kata kunci: budget participation, budget emphasis, budgetary slack.

Pengaruh Efektivitas Proses Bisnis dan Komitmen Organisasi Terhadap Kualitas Sistem Informasi Akuntansi (Survei Pada Perusahaan Asuransi Umum di Kota Bandung) Samuel Gautama Abidin; yenni carolina
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

In a few decades, there is a lot of changes in many field that happened because of technological development, one of them is a changes in the working system by Informational Technology (IT). A spesific form of working system is Accounting Information System (AIS) that can be distribute financial information to all of stakeholders. Recently, a companies in the midst of an increasingly widespread global competition are required to respond any changes and continue to improve their competitive advantage with their technologies, in specific case the insurance companies (both life insurance and general insurance) are challenged to implement the information technology and information systems (included AIS) to be able to compete in the global economical market. This competitive advantage can be reached by the existence of an corporate AIS quality. AIS can be influenced by various factors, included the business process effectiveness that implemented by the firm and the organizational commitment that attached to firm’s employees. This research aims to measure business process effectiveness and organizational commitment influence to AIS quality partially and simultaneusly. This research use sample data that collected by convenience sampling method with questionnaires that contain assessment statements with differential scales. The sample of this research was 78 employees who worked for eight general insurance firm in Bandung, West Java. Several conclusions were obtained from the four hypotheses. First, there is a different between average value of business process effectiveness and the average value of organizational commitment. Second, the business process effectiveness is proven to affect the AIS quality partially by 62,25%. Third, the organizational commitment is proven to affect the AIS quality partially by 64,48%. Fourth, the business process effectiveness and organizational commitment are proven to affect the AIS quality simultaneously by 70,90%.

How to Improve The Quality of Accounting Information Systems from Organizational Perspective (Empirical Evidence from Banking Sector in Bandung – Indonesia) Elza Fransisca; Yenni Carolina; Rapina
Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020
Publisher : ADI Publisher

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

Organizational structure and organizational commitment are the elements in the organization as well as the factors that support success in the application of AIS. Indonesian company phenomenon reveals that the Quality of AIS hasn't been properly applied in Indonesian banks. The aim of the research is to (1) study the impact of organizational structure and organizational commitment on the Quality of Accounting Information System (2) to look at the impact of the Quality of AIS on the quality of accounting information. This examination makes use of a survey methodology. Information gathering on this exam used questionnaires on 62 banking staff in Indonesia. The info that has been collected is processed utilizing SEM PLS. The outcomes of this examination is organizational structure and organizational commitment have an impact on the quality of accounting information and the quality of the AIS has a positive effect on the quality of accounting information.

The Analysis of Construction Supply Chain Management Failure Amir Anwar; Yenni Carolina
Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020
Publisher : ADI Publisher

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

A multisite construction project is a construction project characterized by the number of construction sites that are managed simultaneously in regional, national and even global coverage. In its implementation and completion, a multisite construction project has field problems with high complexity. This problem is generally caused by the distribution of work locations, relatively short execution times, weather, and access. One of the failure factors in multisite construction is suspected to be the result of the improper and unplanned implementation of SCM (supply chain management). This study aims to provide input to parties involved in multisite CSCM (supply chain management) construction regarding the importance of compiling a correct, precise and effective SCM in multisite construction. Data collection was carried out into three stages, namely literature study, interview and observation. Data from interviews and field observations are interpreted and processed in the NVivo12 application. Based on data processing, it is known that the factors that cause poor multisite CSCM from internal companies are corporate culture, availability of human resources, construction management, while external factors are factors of service users, the involvement of subcontractors, availability of reliable suppliers and work environment. These findings provide a reference for practitioners who use SCM in construction. Based on these findings, practitioners can pay attention to various factors that cause failure in implementing CSCM.

COSO ERM DAN PERANAN INTERNAL AUDITOR DALAM PENCEGAHAN FRAUD (Survei pada Internal Auditor di Indonesia) Yenni Carolina; Joanne Euginia Haneda
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.48749

Abstract Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention.. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case.

Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia) Yenni Carolina; Rapina Rapina; Naftaly Patria Amazia; Vincent Tanuwinata
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19332

This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.Keywords: budgetary gaming, trust, budget emphasis, personality, greed

COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia) Yenni Carolina; joanne Haneda
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.48834

Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case.

Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.

Co-Authors adhitya perdana noor fawzi Ai Teti Taryati Alexander, Ferdinand Morin Amanda Gania Amazia, Naftaly Patria Amir Anwar Andre Oktawijaya Antonius Bimo Rentor Aryo Bimo Setya Permana Aura Kristiani Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christy Susanto, Lovena Christy, Lovena Cindy Claudia, Cindy Cristiana, Monica Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Elza Fransisca Enny Prayogo Enrico Goiyardi Erna Erna Evelyn Stefanie Wangsa Farida Betniwati Panjaitan Fernando Prasetya Fransisca Elza Gania, Amanda Hanny Hanny Herman Kambono Herman Kambono Hidayat, Kevan I Nyoman Agus Wijaya Imelda Yunita Ita Salsalina Lingga Jerry Jerry Joanne Euginia Haneda joanne Haneda Joni Joni Joni Joni Joni Keni Claudia Kenisah, Melania Lintang Kevan Hidayat Kristiana, Stefanie L Leliana Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lidya Agustina Lina Anatan M. Sienly Veronica Mamentu, Ezra Manullang, Agnes Theresia Maryana Maryana, Maryana Melania Lintang Kenisah Melissa Hartono Michelle Wijaya Monica Cristiana Naftaly Patria Amazia Naomi Fani Riyanto Nieke Yunianti Oktavianti Oktavianti Oktawijaya, Andre perdana noor fawzi, Adhitya R Rapina R Ridwan Ranesa Thedya Rapina Rapina . Rapina . Rapina Rapina Rapina Rapina Rapina Rapina Rapina Rapina, R Rapina, Rapina Rapina Reynard Tandayu Ridwan, Ridwan Rini Handayani Rosiana Margaret Samuel Gautama Abidin Santy Setiawan Santy Setiawan Santy Setiawan Se Tin Se Tin SETIN, SETIN Sienly Veronica Sigit Munandar Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tanuwinata, Vincent Verani Carolina Vincent Tanu Winata Vincent Tanuwinata Vinny Stephanie Hidayat

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