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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
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Pengaruh Pengendalian Internal, Moralitas Individu, Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Christy, Lovena; Christy Susanto, Lovena; Carolina, Yenni
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1398.743 KB) | DOI: 10.56870/ambitek.v2i1.36

Abstract

In Indonesia, the issue of accounting corruption and fraud is still a serious problem because cases of accounting corruption and fraud continue to increase every year. This study was made to examine the effect of internal control, individual morality, and obedience to accounting rules on the tendency of accounting fraud. This research was conducted at a service company in the city of Bandung. One hundred respondents participated in this study. The results of this study indicate that internal control, individual morality, and obedience to accounting rules have a significant negative effect on the tendency of accounting fraud. This study aims to contribute to companies to overcome these problems both in theory and practice. This study provides contributions related to internal control, individual morality, compliance with accounting rules, and the tendency of accounting fraud. Furthermore, for service companies in the city of Bandung, this research can be used to prevent accounting fraud.
Pengaruh Good Corporate Governance Terhadap Financial Reporting Quality dimoderasi oleh Ukuran Perusahaan adhitya perdana noor fawzi; perdana noor fawzi, Adhitya; Carolina, Yenni
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1195.479 KB) | DOI: 10.56870/ambitek.v2i1.43

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Good Corporate Governance yang diproksikan melalui kepemilikan institusional, kepemilikan manejerial, komisaris independen, terhadap Kualitas Pelaporan Keuangan memiliki pengaruh. Selain itu untuk menguji secara empiris apakah ukuran perusahaan dapat memoderasi hubungan GCG. Sampel yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI sebanyak 44 perusahaan. Penelitian ini merupakan penelitian kausal dengan menggunakan data sekunder. Alat analisis yang digunakan dalam penelitian ini menggunakan MRA (Moderated Analysis Regression) dengan alat bantu aplikasi SPSS. Bersumber pada hasil penelitian ini Kepemilikan Institusional, Kepemilikan Manajerial, dan Dewan Komisaris Independen dengan dimoderasi Ukuran Perusahaan secara bersamaan berpengaruh signifikan terhadap Financial Reporting Quality pada perusahaan manufaktur yang terdaftar di BEI tahun 2019-2020. Secara terpisah, variabel Kepemilikan Institusional, Kepemilikan Manajerial tidak berpengaruh terhadap kualitas pelaporan keuangan. Sedangkan variabel dewan komisaris independent berpengaruh terhadap kualitas pelaporan keuangan.
Pengaruh Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack Mamentu, Ezra; Carolina, Yenni
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

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

Abstract

This study aims to examine the effect of budgetary participation and organizational commitment on budgetary slack which is the basis of this research, namely the existence of ambiguous theoretical contradictions from several previous studies. The samples obtained were 45 people. For data acquisition, namely by distributing questionnaires to all respondents. The method used to analyze the data is multiple linear analysis. The results in this study state that budgetary participation and organizational commitment have a positive and significant impact on budgetary slack. The coefficient of determination is 63.5%, where variations in changes in budgetary slack can be explained by budgetary participation and organizational commitment variables, while the remaining 36.5% is explained by several other reasons outside the model.
Organization's Values Perspective to Financial Reporting Rapina, Rapina Rapina; Carolina, Yenni; Setiawan, Santy; Gania, Amanda
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4380

Abstract

AbstractThe purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables.  According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational culture.Abstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya.  Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan.
Leadership Influence To Organizational Culture: Implication to Quality Information System Rapina Rapina; Yenni Carolina; Johannes Buntoro Darmasetiawan; Libertus Baene
People and Behavior Analysis Vol. 3 No. 1 (2025): January - April Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/pba.v3i1.2478

Abstract

The dynamic nature of today's business climate has heightened the role of leadership in shaping a dynamic company culture. Effective leadership gives clear direction and strategic alignment, allowing information systems to thrive while supporting company goals. The purpose of this research is to investigate the links between leadership, organizational culture, and the quality of accounting information systems (AIS). A quantitative research design was adopted, with data collected from 67 individuals selected through stratified random sampling from various sections of the organization.  Data was gathered using a structured questionnaire, and the effect of organizational culture and leadership on AIS quality was evaluated using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The results highlight how important leadership is in creating an organizational culture that supports the mission and objectives of the business. Employee perceptions of accounting procedures are positively impacted by this alignment, which raises the caliber of AIS and increases corporate competitiveness. This study is interesting since it focuses on how leadership shapes organizational culture and directly enhances AIS quality, providing insightful information for companies aiming for efficiency and long-term growth.
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 FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v1i1.1529

Abstract

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 FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v3i1.3367

Abstract

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%.
Accounting Information System Quality's Effect on Accounting Information Quality Rapina Rapina; Yenni Carolina; 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): Jurnal RAK (Riset Akuntansi Keuangan)
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.
The Mediating Role of Management Accounting Information Systems : Innovation Capability and Firm Performance Carolina, Yenni; Joni, J; Jerry, J
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.80965

Abstract

Main Purpose: This study aims to analysed the impact of innovation capability on financial firm performance, with management accounting information systems (MAIS) as a mediating variable.Method: The research employs a causal-explanatory approach with a quantitative method. Data was collected using surveys distributed via Google Forms and physical questionnaires, and analysed using Structural Equation Modelling (SEM): SMARTPLS.Main Finding: The study finds that innovation capability positively influences firm performance, both directly and indirectly, through MAIS. MAIS also has a significant positive effect on firm performance. Additionally, MAIS mediates the relationship between innovation capability and firm performance, reinforcing the role of accounting information systems in enhancing financial outcomes.Theory and Practical Implications: The findings contribute to the theoretical understanding of the role of MAIS as a mediator in the relationship between innovation and firm performance. Practically, it provides insights for startup companies to leverage innovation capabilities while integrating robust MAIS to improve financial performance.Novelty: This research fills a gap by examining the mediating role of MAIS in the relationship between innovation capability and firm performance in startup companies, an area that has been largely unexplored.
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