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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 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 People and Behavior Analysis (PBA) Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Yenni Carolina
Universitas Kristen Maranatha
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Edukasi Cerdas Financial pada Gereja Kristen Pasundan Paska Pandemi Covid 19 Joni Joni; Yenni Carolina; Lidya Agustina; Sienly Veronica; Se Tin; Jerry Jerry; Naomi Fani Riyanto; Reynard Tandayu; Evelyn Stefanie Wangsa; Imelda Yunita; Michelle Wijaya
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 3: September-Desember 2023
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v3i3.2867

Abstract

Masalah mengenai keuangan menjadi isu penting bagi semua kalangan mulai dari kalangan muda hingga dewasa. Maka dari itu, diperlukan adanya pemahaman yang kuat mengenai pengelolaan keuangan agar terhindar dari pinjaman illegal maupun isu keuangan lain yang sampai saat ini masih menjadi hal yang mengkhawatirkan. Oleh karena itu, dosen-dosen Fakultas Bisnis Universitas Kristen Maranatha bersama dengan para mahasiswa akan memperkenalkan dan mengedukasi jemaat dewasa (Pria dan Perempuan) Sinode Gereja Kristen Pasundan (GKP) dengan tema “Cerdas Finansial”. Melalui edukasi ini diharapkan para jemaat GKP dapat lebih baik dalam mengelola keuangan. Pelatihan edukasi ini diadakan pada 28 Oktober 2023 dengan narasumber dosen Fakultas Bisnis Universitas Kristen Marantha, serta para mahasiswa Magister Akuntansi Universitas Kristen Maranatha. Pelatihan ini akan diselenggarakan secara online dengan peserta jemaat dewasa (Pria dan Perempuan) di Sinode Gereja Kristen Pasundan. Hasil pelatihan ini menunjukkan bahwa pemahaman terkait pengelolaan keuangan jemaat dewasa Sinode Gereja Kristen Pasundan mengalami peningkatan dari sebelum dan sesudah pelatihan
FACTORS INFLUENCING CB-AIS QUALITY AND THEIR IMPACT ON USER SATISFACTION Ai Teti Taryati; Yenni Carolina
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1049

Abstract

Trise of information technology in the industrial revolution 4.0 impact on business processes. Business processes will be optimized by the support of the cloud as one of the alternatives. CB-AIS offers an innovative solution for companies, as it can increase efficiency, flexibility, accessibility, and the capacity to handle vast volumes of data. This study is based on TOE (Technology, Organization, Environment) approach and aims to investigate the elements that influence the quality of CB-AIS, such as security, top management support, and competitive pressure. Furthermore, this research investigates the effect of CB-AIS quality on user satisfaction. The sample includes employees from the banking sector in the Bandung area. PLS is used to analyze the data, facilitated by SmartPLS software. The results showed that competitive pressure, security, and top management support were significantly affected by CB-AIS. Moreover, the findings revealed that the quality of CB-AIS had a positive outcome on user satisfaction.
Corporate Governance and Integrated Reporting and its Impact on Banking’s Firm Value (Evidence from Indonesia) Oktawijaya, Andre; Carolina, Yenni
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9381

Abstract

This study aims to analyze the effect of corporate governance on integrated reporting and its impact on firm value as measured by leverage, return on assets, liquidity, and firm size as control variables. The analysis technique in this study uses multiple linear regression using secondary data, assisted by E-Views software. The population used is banking companies listed on the Indonesia Stock Exchange for the period of 2017-2020. The sample selected was eight banking companies with purposive sampling, namely with the following criteria: listed on the IDX with a minimum listing year of 2017 and issuing financial statements and ACGS for the period of 2017-2020. The results of this study conclude that corporate governance and integrated reporting affect firm value, but corporate governance does not affect integrated reporting
The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure Maryana, Maryana; Carolina, Yenni
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4941

Abstract

This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with E-views software. This study also utilizes pollution from firms that are admitted to the LQ 45 index listed on the BEI from 2014 to 2018. The research sample used was 18 purposive sampling method selected firms. The results of this study that have been processed simultaneously are that firm size, leverage, firm age, media visibility and profitability have a significant impact on SR disclosure. Partially, Firm Size and Media Visibility do not have a significant impact on SR disclosure. Leverage and Firm Age have a negative and significant impact on SR disclosure, while profitability has a positive and significant impact on SR disclosure.DOI: https://doi.org/10.26905/jkdp.v25i1.4941
The Mediating Role of CSR: Total Quality Management and Corporate Green Performance Cristiana, Monica; Carolina, Yenni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.21

Abstract

Purpose: This study aims to determine whether Total Quality Management (TQM) influences Corporate Green Performance (CGP) and Corporate Social Responsibility (CSR), to explore whether CSR affects CGP, and to examine the mediating role of CSR between TQM and CGP. Methodology: This research is causal in nature, with data collection carried out using a questionnaire technique. The sample includes 78 companies, with respondents consisting of managers and operational staff. The data analysis technique used is Structural Equation Modeling (SEM) through the variant-based approach, Partial Least Square (PLS). Findings: TQM has a positive effect on CGP. TQM also positively influences CSR. CSR positively affects CGP and mediates the relationship between TQM and CGP. Implications: The implications of this research point to a deeper understanding of environmental impact and sustainability. Properly implemented TQM can reduce energy and resource consumption, while CSR encourages companies to consider long-term environmental impacts. Originality: Similar research has not been conducted in Indonesia, particularly in the automotive industry in Indonesia.
Navigating Financial Integrity: Gender Diversity in Boards as a Moderator in Indonesia’s Digital Economy Alexander, Ferdinand Morin; Carolina, Yenni
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.72720

Abstract

The rapid growth of Indonesia's digital economy has highlighted the need for transparent and accountable financial practices. This study examines the factors influencing earnings management practices in technology sector companies in Indonesia, focusing on top management compensation and audit quality, with gender diversity as a moderating variable. Using a quantitative descriptive approach, data from 16 tech companies over the period 2018-2023 were analyzed through panel regression. The findings indicate that top management compensation significantly affects earnings management practices, while audit quality shows a significant but positive impact, and gender diversity does not show a significant moderating effect. The results suggest that adequate compensation structures are essential for reducing earnings management practices, highlighting the need for improved audit standards and further exploration of gender diversity's role in corporate governance
Accounting Digitalization Innovation for MSME Success: Financial Statement Preparation Training Hidayat, Vinny Stephanie; Agustina, Lidya; Tjun, Lauw Tjun; Lingga, Ita Salsalina; Carolina, Yenni; SeTin, SeTin; Marpaung, Elyzabet Indrawati; Susilawati, Christine Dwi Karya
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.960

Abstract

The reason for this community activity is that some MSMEs have yet to report their firm using proper financial statements. On May 20, 2024, at the Cireundeu Traditional Village, a community service event that includes training on creating financial statements for MSMEs takes place. The goal of this training is to improve participants comprehension of the Basic Equation of Accounting and Financial Statements as well as the Digitization of Financial Statements, an innovation that MSMEs will need to embrace in order to grow their businesses and thrive in the increasingly competitive business environment of the digital age. The method used in this community service includes discussion and counseling strategies in addition to case studies (exercises in preparing direct financial statements). Excel templates for digital financial statements as well as comprehensive and methodical information on the fundamental accounting and financial statement equations were provided to the participants. Following the speaker's presentation and Q&A period, the participants had the opportunity to practice creating financial statements in real time with the help of facilitators. After completing this training, participants should be able to create digital financial reports for MSMEs based on their own business needs. After carrying out this community service, it can be concluded that participants have gained an adequate understanding of the basic equations of accounting and the preparation of financial statements, and will use the knowledge from this training for the preparation of MSME financial reports that they carry out.
The Influence of Firm Value and Disclosure of Sustainability Report on Financial Distress moderated by the Corporate Life Cycle Yenni Carolina; Sigit Munandar; Aryo Bimo Setya Permana
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2349

Abstract

This study aims to approve that firm value has effect on financial distress, sustainability report has effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle strengthen of sustainability report on financial distress. Population in this research is company who listed at LQ45 in 2020 and sample of this research are 32 company with purposive sampling technic. This study using quantitative methode approach. Data analys using logistic regression and moderated regression analysis (MRA) which using SPSS Software. Result of this study are firm value has effect on financial distress, sustainability report has not effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle doesn’t strengthen of sustainability report on financial distres
BUDGET GAMING, SUPERIOR TRUST AND BUDGET EMPHASIS: THE MODERATING EFFECT OF PERSONALITY (Evidence from Retail Company in Indonesia) Carolina, Yenni; Rapina, R; Amazia, Naftaly Patria; Tanuwinata, Vincent
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

Abstract

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.
Suatu Tinjauan Mengenai Penerapan Target Costing Yenni Carolina
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.284

Abstract

Blocher, Chen, Lin, dan Cokins (2005) di dalam buku manajemen biaya mengilustrasikan perusahaan Toyota yang telah berhasil menjadikan Camry dan Corolla sebagai mobil-mobil yang mendapatkan penjualan tertinggi di dunia. Toyota merupakan pabrik mobil yang tersukses di duniakarena perusahaan ini secara konsisten memproduksi mobil dengan kualitas tinggi dengan features yang menarik disertai harga yang kompetitif. Target costing, sebuah metode yang digunakan Toyota sejak tahun 1960-an, dimana metode ini digunakan untuk mencapai produksi yang berkualitas tinggi dengan features yang menarik dan harga yang kompetitif. Target costing merupakan pendekatan desain dimana manajemen biaya memegang peranan penting. Dengan menggunakan target costing, perusahaan mendesain produk untuk mencapai keuntungan yang diharapkan serta memuaskan harapan konsumen terhadap kualitas dan features produk. Keseimbangan biaya, feature dan kualitas melalui tahap-tahap desain, produksi, penjualan, dan service mobil,tetapi pengaruh yang terbesar terdapat pada tahap desain. Pada saat alternatif-alternatif desain diseleksi dan dipilih, Toyota mempunyai flexibility yang maksimum untuk memilih opsi yang dapat mempengaruhi produksi dan seluruh biaya produk lainnya seperti pelayanan konsumen dan jaminan produk.Kata kunci: target casting, kaizen casting
Co-Authors adhitya perdana noor fawzi Ai Teti Taryati 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 Jerry, J Joanne Euginia Haneda joanne Haneda Johannes Buntoro Darmasetiawan Joni Joni Joni Joni Joni Joni, J Keni Claudia Kenisah, Melania Lintang Kevan Hidayat Kristiana, Stefanie Lauw Tjun Tjun Leliana, L Libertus Baene 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 Ridwan Ranesa Thedya Rapina Rapina . 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