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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
Eco-Innovation on the Cost of Equity and Financial Performance: The Moderating Role of Ownership Structure L Leliana; Yenni Carolina
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.66915

Abstract

This study aims to examine the effect of eco-innovation on the cost of equity and financial performance moderated by ownership structure. This study uses quantitative methods, and data is analyzed using panel data analysis with Eviews. Samples obtained were 237 companies from companies listed on the Indonesia Stock Exchange period 2017-2020. The results show eco-innovation does not affect the cost of equity because the issue of eco-innovation has not become a crucial issue in public; eco-innovation hurts financial performance because of significant expenses for implementation. Ownership structure does not affect eco-innovation, meaning shareholders cannot intervene in the implementation of eco-innovation. Ownership structure (managerial, family, institutional, foreign) harms the cost of equity while ownership structure (government) has a positive impact on the cost of equity. Ownership structure has a negative effect on financial performance because of conflict of interest between shareholders and management, ownership structure does not moderate the relationship between eco-innovation and cost of equity or financial performance because the ownership structure in this research tends not to change. The implications are addressed to investors, company, and future researchers. The implications also need government support in socializing the importance of eco-innovation so investors are more observant in investing. The ownership structure consists of managerial, institutional, family, government, and foreign ownership structures, which are used as moderating variables and independent variables. The five types of ownership structures are examined at once.
Non-Financial Performance and Cognitive Factors on The Performance R Rapina; R Ridwan; Yenni Carolina
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.55040

Abstract

Improved customer service can improve a bank's reputation. Bank reputation is not only determined by financial health but also by non-financial performance factors. This research measures how non-financial performance influences bank performance. The approach used is quantitative, with primary data acquired through the distribution of questionnaires to research participants and augmented by interview processes. The data is analyzed using Partial Least Squares. This study states that there is an effect of non-financial performance on banking performance. Organizations use Nonfinancial Performance Measures (NPM) measurement as an approach to establish goals and relate them to the vision and strategy of the organization. The variables that mediate the relationship between non-financial performance and banking performance are interpersonal trust and psychological empowerment which are found to have a significant direct effect on banking performance. The implications of this research are aimed at the banking industry to be able to maintain its performance by paying attention to factors of non-financial size. The implementation of non-financial performance measurement enables banks to gain a more comprehensive understanding of the factors contributing to the long-term success of the company. Additionally, this measurement assists banks in taking necessary actions to achieve their goals and maintain a competitive position in the market. The difference between this study and other studies is that it measures banking performance from the non-financial side by mediating cognitive mechanisms, namely psychological empowerment and interpersonal trust in banking performance in Indonesia.
Accounting Information System Quality's Effect on Accounting Information Quality Rapina, Rapina; Carolina, Yenni; Joni, Joni; Ridwan, Ridwan
International Journal of Entrepreneurship, Business and Creative Economy Vol. 3 No. 2 (2023): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v3i2.1491

Abstract

This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept,  the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.
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.
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 Johannes Buntoro Darmasetiawan Joni Joni Joni Joni Joni Keni Claudia Kenisah, Melania Lintang Kevan Hidayat Kristiana, Stefanie L Leliana Lauw Tjun Tjun 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 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