Articles
<![CDATA[Six Sigma Sebagai Strategi Bisnis Dalam Upaya Peningkatan Kualitas Produk ]]>
<![CDATA[Sri Murni Fitria]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18196/jati.030121
<![CDATA[Suatu perusahaan harus memiliki strategi yang tepat agar mampu bertahan dan bersaing dengan para competitor yang ada baik dalam negeri maupun luar negeri. Maka salah satu strategi yang dapat dilakukan yaitu dengan meningkatkan kualitas produk menggunakan six sigma. Pengumpulan data yang dilakukan yaitu melalui observasi,dokumentasi, dan wawancara. Analisis data melalui metodologi DMAIC (Define, Measure, Analyze,Improve, Control). Dalam penelitian ini diketahui bahwa perusahaan yang menjadi objek penelitian tersebut sangat tidak kompetitif karena berada pada level sigma 2.7 dengan nilai DPMO sebesar 106.416,66. Hal ini menunjukkan bahwa dalam proses produksi yang dilakukan masih banyak produk yang tidak sesuai dengan keinginan konsumen. Ada beberapa usulan perbaikan serta pengendalian yang dapat dilakukan yaitu dengan melakukan pengendalian hasil (result control), pengendalian tindakan (action control), pengendalian personel (personel control) dan pengendalian budaya (culture control).]]>
<![CDATA[PENGARUH PENERAPAN GOVERNANCE, RISK, AND COMPLIANCE (GRC) TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Dian Anatasy dan Novita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indnesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (329.682 KB)
|
DOI: 10.31629/jiafi.v3i1.1514
<![CDATA[Penelitian ini bertujuan untuk mengetaui pengaruh penerapan Governance, Risk, and Compliance terhadap kinerja perusahaan baik kinerja keuangan maupun non keuangan. Untuk perusahaan yang bergerak dalam penyediaan jasa keuangan, hasil penelitian ini diharapkan dapat memberikan kontribusi terkait penerapan GRC agar dapat meningkatkan kualitas kinerja BPR dan mencapai tujuan yang diharapkan. Responden yang digunakan dalam penelitian ini adalah karyawan dari BPR. Data dikumpulkan dengan menggunakan wawancara, observasi dan kuesioner. Metode analisis deskriptif dan analisis verifikatif digunakan untuk menguji hipotesis dan structural modeling dengan aplikasi Partial Least Square yaitu Program SmartPLS versi 3. Hasil penelitian menunjukkan bahwa dari ketiga konsep yang digunakan yaitu Governance (GCG), Risk, and Compliance hanya Risk yang memiliki pengaruh secara signifikan terhadap kinerja perusahaan baik kinerja keuangan dan non keuangan. Hal tersebut dikarenakan ada beberapa faktor seperti lingkup BPR yang lebih kecil jika dibangdingkan Bank Konvensional, BPR memiliki jumlah karyawan yang kecil maka dari itu implementasi dari penerapan GRC belum secara optimal diterapkan]]>
<![CDATA[DAPATKAH IT GOVERNANCE DENGAN COBIT 5 MENINGKATKAN KUALITAS LAYANAN INFORMASI AKADEMIK? ]]>
<![CDATA[Komang Muda Sedana Yoga]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1006.229 KB)
|
DOI: 10.34203/jimfe.v7i2.3905
<![CDATA[ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh tata kelola teknologi informasi dengan menggunakan COBIT 5 sebagai kerangka kerja tata kelola teknologi informasi terhadap kualitas layanan informasi akademik pada Sistem Infromasi Akademik. Penelitian ini menggunakan analisis deskriptif kualitatif dan analisis partial least square. Data primer didapatkan melalui kuesioner yang disebarkan pada mahasiswa aktif Universitas Trilogi pada semester gasal tahun 2020–2021. Hasil dari penelitian ini menunjukkan COBIT 5 dengan domain EDM (evaluate, direct and monitor) dan domain MEA (monitor, evaluate and assess) berpengaruh positif terhadap peningkatan kualitas layanan pada sistem informasi akademik Universitas Trilogi. Sedangkan domain DSS (Delivery, Service and Support) tidak berpengaruh positif terhadap peningkatan kualitas layanan pada sistem informasi akademik Universitas Trilogi. Hasil penelitian ini menjadi masukan bagi Universitas Trilogi untuk terus meningkatkan tata kelola teknologi informasi pada sistem informasi akademik sebagai salah satu cara untuk meningkatan kualitas layanan yang diberikan agar visi dan misi universitas dapat tercapai. ABSTRACTThe purpose of this research is to see to what extent the implementation of information technology governance with COBIT 5 as a basic framework for assessing information technology and determine the effect of information technology governance on the academic information system. This data processing uses descriptive qualitative analysis and Partial Least Square analysis. The primary data was collected from the questionnaire that distributed to active student in odd semester 2020–2021 in Trilogi University. The result of this research is showing COBIT 5 with the domain EDM (Evaluate. Direct and Monitor) and the MEA (Monitor, Evaluate and Assess) domain have an effect on improving service quality at Trilogy University. While the DSS (Delivery, Service and Support) domain has no effect on improving service quality at Trilogi University. In consequence, Trilogi University is required to improve the governance of information technology in academic information system as way to enchance the service quality provided, so the vision and mission can be achieved.]]>
<![CDATA[Pencapaian Target Sustainable Development Goals dengan Konsep Material Flow Cost Accounting ]]>
<![CDATA[Dianah Afifah]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26714/mki.11.1.2021.27-42
<![CDATA[This study aims to support achievement of the SDGs target with MFCA concept, by involving dapure bunda Depok as the study object. Methods of analysis in this study are using qualitative descriptive. Based on the analysis carried out through the data obtained, the production activities have not yet reached optimization. The results of this analysis show 84,4% of production input are positive output, while 15,6% are negative output in the research model 1, and 88,1% of production input are positive output, while 11,9% are negative output in the research model 2. This research provides improvement in the stages final of implementing MFCA which is in line with achieving the SDGs target, and optimization as to increase profits and reduce environmental impact.]]>
<![CDATA[APAKAH RISK BASED AUDIT DAPAT MENINGKATKAN KINERJA PERUSAHAAN? ]]>
<![CDATA[Novita Novita]]>;
<![CDATA[Ari Naswandi]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34204/jiafe.v8i1.4867
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh risk based audit terhadap kinerja perusahaan. Adapun indikator kinerja perusahaan yang diukur pada penelitian dilihat dari sisi kinerja keuangan dan non keuangan dengan menggunakan perspektif Balance Scorecard (BSC). Unit penelitian adalah PT Astra Sedaya Finance Area DKI 1 2 di Jakarta Selatan. Sampel penelitian ini sebanyak 400 orang karyawan dari 800 orang karyawan inti PT Astra Sedaya Finance Area DKI 1 2 di Jakarta Selatan, yang diperoleh melalui teknik purposive sampling. Analisis data menggunakan analisis deskriptif kuantitatif dan analisis verifikatif Partial Least Square. Penelitian ini memberikan kontribusi bahwa implementasi risk based audit tidak hanya untuk memitigasi sebuah risiko bisnis namun juga dapat meningkatkan kinerja perusahaan baik dari sisi keuangan dan non keuangan. Selain itu, para auditor internal juga dapat mengimplementasikan risk based audit sebagai solusi dalam mengelola tata kelola perusahaan serta manajemen risiko yang baik. Risk based audit akan membantu manajemen dalam mengelola risiko-risiko menjadi lebih efektif termasuk risiko bisnis dan peluang dengan tujuan meningkatkan kinerja perusahaan. Oleh karena itu, peningkatan kinerja perusahaan sebaiknya diimbangi dengan proses pengelolaan manajemen risiko yang baik.ABSTRACTThis study aims to determine the effect of risk based audit on company performance. The company's performance indicators measured in this study are viewed from the side of financial and non-financial performance using the perspective of the Balanced Scorecard (BSC). The research unit is PT Astra Sedaya Finance Area DKI 1 2 in South Jakarta. The sample of this study was 400 employees from 800 core employees of PT Astra Sedaya Finance Area DKI 1 2 in South Jakarta, which was obtained through purposive sampling technique. Data analysis used quantitative descriptive analysis and verification analysis of Partial Least Square. This research contributes that the implementation of risk based audit is not only to mitigate a business risk but also to improve the company's performance both in terms of financial and non-financial. In addition, internal auditors can also implement risk based audits as a solution in managing good corporate governance and risk management. Risk based audit will assist management in managing risks more effectively including business risks and opportunities with the aim of improving company performance. Therefore, improving the company's performance should be balanced with a good risk management process.]]>
<![CDATA[Control Self Assessment (CSA) In Improving Company Performance ]]>
<![CDATA[Vicky Harahap]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35912/jakman.v3i3.731
<![CDATA[Purpose: This study aims to determine the effect of the internal control system using control self assessment in improving the company’s financial and non-financial performance. Method: This study uses descriptive analysis and verification analysis with partial least square, the sampling technique used in this study is a saturated samping technique where all members of the population are used as samples, which are 45 employees at the D’Specialist consultant company. Result: Control self assessment can improve company performance which is represented by financial customer, intercal process, growth and learning perspectives by implementing environmental control, risk identification, activity control, supervision, and information and communication. Limitation: The limitation in this study is in the use of research tools which are only in the form of questionnaires and online interviews because the research period was carried out during the COVID-19 pandemic large scale social restriction so that many employees worked from home. Contribution: Implementation of CSA, D'Specialist Consultant can make efforts to improve the internal control system that is able to minimize business risks and improve the company's operational and financial performance. By evaluating the internal control system regularly and thoroughly.Keywords: Control Self Assessment (CSA), Kinerja Perusahaan, Balanced Scorecard (BSC), Pengendalian internal, Risiko.]]>
<![CDATA[Environmental Management Accounting with Material Flow Cost Accounting: Strategy of Environmental Management in Small and Medium-sized Enterprises Production Activities ]]>
<![CDATA[Ahmad Maulana Syarif]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (867.848 KB)
|
DOI: 10.25105/imar.v17i2.5313
<![CDATA[The purpose of this research is to analyze activities of related environmental costs that occur and how to manage the use of raw materials and energy in the production process. Research methods used are observation, interview, and documentation. While methods of analysis research data using qualitative descriptive analysis i.e., describing object examined through data collected to produce a generally accepted conclusion. Based on data retrieved explains that activities related to environmental management in the tofu production process has not been made optimally. This impact on the cost of environmental management has not been presented in environmental quality cost report which is divided into four types, namely prevention cost, detection cost, internal failure cost, and external failure cost. The results of the analysis in this research obtained information that raw material costs into positive output (product) of 88,74% and negative output (material losses) of 11,26%. This environmental quality cost report that is used as consideration in management decisions related to waste management as well as increased production practices related use of raw materials and energy in the production process as an effort to reduce material loss and minimize negative impact to the environment.]]>
<![CDATA[IMPLIKASI MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL ]]>
<![CDATA[Elsafira Mala Anggeline]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (518.132 KB)
|
DOI: 10.25105/jat.v7i1.6401
<![CDATA[This study aims to determine the effect of corporate governance mechanisms, such as the number of board of directors, the proportion of independent commissioners, and the largest share ownership of intellectual capital disclosure. This study uses two control variables, namely leverage and profitability. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. The sample used in this study was 124 property and real estate companies listed on the IDX in 2015-2018 using the purposive sampling method. Intellectual capital disclosure is done using the content analysis method. Data analysis in this study using the program STATA 15.1. The statistical method uses multiple linear regression analysis, by testing the statistical test hypothesis t. The results of this study indicate that the number of board of directors, the largest share ownership and leverage control variables influence the intellectual capital disclosure. While the variable proportion of independent commissioners and profitability does not affect intellectual capital disclosure.]]>
<![CDATA[How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic? ]]>
<![CDATA[Novita Novita]]>;
<![CDATA[Firdatul Jannah]]>
<![CDATA[ The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v12i2.2922
<![CDATA[The Covid-19 pandemic that hit Indonesia has changed the pattern of the learning system from face-to-face in the classroom to online learning. In practice, the online learning system utilizes information technology, which raises not only effectiveness, but also new challenges. One of the challenges of the online learning system is the student cheating behavior. This study aims to determine the effect of the fraud diamond dimensions, which consist of pressure, opportunity, rationalization, and capability,and procrastination on the detection of student cheating behavior. This research is a quantitative research. The data used is primary data in the form of questionnaires. The respondents of this study are college students at LLDIKTI Region III DKI Jakarta. The data consists of 400 sample students. Data testing is carried out using STATA Version 14.2. The results of this study indicate that the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and capability have a positive effect on the detection of student cheating behavior. Procrastination also has a positive effect on the detection of student cheating behavior.]]>
<![CDATA[Penggunaan Data Analytics Terhadap Peningkatan Deteksi Kecurangan Pada Pemeriksaan Eksternal ]]>
<![CDATA[Anara Indrany Nanda Ayu Anisa]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 1 (2023): Februari ]]>
Publisher : <![CDATA[Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32500/jematech.v6i1.3435
<![CDATA[Data analytics merupakan teknologi yang dapat digunakan baik untuk pencegahan maupun pendeteksian kecurangan termasuk kecurangan dalam laporan keuangan dimana tindakan yang mengarah pada kecurangan yang terjadi cenderung kompleks sehingga tidak dapat dideteksi secara manual. Penelitian bertujuan untuk melihat pengaruh penggunaan data analytics dalam mendeteksi kecurangan dengan responden para auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jawa. Data yang digunakan dalam penelitian ini yaitu data primer dengan teknik kuisioner yang disebarkan kepada auditor di KAP di Jawa. Selanjutnya kuisioner yang terkumpul dan diolah lebih lanjut sebanyak 102 kuisioner. Teknik pegolahan data dengan menggunakan STATA software versi 14. Hasil penelitian menunjukan bahwa penggunaan data analytics berpengaruh positif dan signifikan terhadap pendeteksian kecurangan. Pemanfaatan data analytics dalam proses pemeriksaan memberikan kemudahan bagi auditor eksternal dalam mendeteksi temuan yang mengindikasikan kecurangan. Hal ini dikarenakan data analytics dapat menganalisis data dalam jumlah besar dan cepat serta memberikan tanda terhadap data yang dianggap berbeda dari kumpulan data lainnya sehingga auditor dapat melanjutkan analisis apakah data tersebut merupakan salah saji material yang mengarah pada indikasi kecurangan.]]>
