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All Journal Jurnal Akuntansi Bisnis DIJB (Diponegoro International Journal of Business) JAAF (Journal of Applied Accounting and Finance)
Monika Kussetya Ciptani
Faculty Of Business, President University, Cikarang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Analysis of Company Size, Complexity of Operation, Profitability, Solvency and Audit Firm Size toward Timeliness of Financial Statement Reporting for Company listed in LQ45 Index in Indonesia Stock Exchange (2012 – 2014) Raditya Pratama; Monika Kussetya Ciptani
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.044 KB) | DOI: 10.33021/jaaf.v2i1.328

Abstract

Companies are required to submit their annual report timely after the end of fiscal year to support stakeholder’s need of information. Financial statements would have benefits if delivered accurately and timely to the users for decision making. This research is aimed to identify the effect of company size, complexity of operation, profitability, solvency, and audit firm size toward the timeliness of financial statements reporting in companies that are listed in LQ45 index from 2012 to 2014 either simultaneously and partially. The research involves 69 samples, which consist of 3 years data of 23 companies that are consistently listed in LQ45 index from 2012 to 2014. The research found that complexity of operation, profitability, and audit firm size are statistically significant toward the timeliness of financial statements reporting. While company size and profitability are not statistically significant toward the timeliness of financial statements reporting. The F-test result revealed that one or more independent variables have significant influence toward the timeliness of financial statements reporting. Then, the R2 analysis showed that the regression model is able to describe timeliness of financial statements reporting by 26.3%. The rest 73.7% is explained by other factors apart from this research.
The Effect of Supply Chain Quality Integration on Supply Chain Management Practice to Achieve Supply Chain Performance Monika Kussetya Ciptani; Yunica Wahyu Dewantari
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.809

Abstract

In manufacturing company, quality of product could become their competitive advantage to compete in the market. To achieve good quality of products and activities, company need to have system or strategy to manage their supply chain activity and make it more effective and efficient flow of production and improve the quality of information sharing, production time, and products, so the company can improve their performance. This study conducted to find out the mediating effect of supply chain quality integration on supply chain management practices to achieve performance. Researcher was using PLS Structural Equation Modelling (PLS-SEM) to analyze data. The sample of this research was consumer goods manufacturing in Indonesia and using primary data with questionnaire as data collection method. After analysis using PLS-SEM, researcher was found that supply chain management practices affect operational performance; and supply chain quality integration has mediating effect on the effect of supply chain management practices on operational performance of company.
The Analysis of Recognition, Measurement, Presentation and Disclosure of Assets arisen from Tax Amnesty Program in Indonesia (Study Case in PT. XYZ) Menaz Sadaka; Monika Kussetya Ciptani
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1975.754 KB) | DOI: 10.33021/jaaf.v1i2.266

Abstract

Tax amnesty program in 2016 gives new problem for accountants in Indonesia in dealing those assets in accordance with IFAS. However, very little empirical investigation has explained this problem, and that which has found no empirical support for this. The purpose of this study is to understand how the assets arisen from tax amnesty should be recognized, measured, presented, and dislosed in financial statements. This research also illuminates the readers with phenomenon of tax amnesty in PT XYZ in order to give them understanding in concept and technical. The approach conduted in this study was a qualitative approach where it used case study. This study used primary data and secondary data. Primary data was obtained by interviewing PT XYZ about how they treat their assets from tax amnesty program. Primary data was also obtained by interviewing the auditor in order to get the conceptual understanding from the different perspective. Subsequently, secondary data was obtained from literature review, PSAK 70, seminar, and others. By using qualitative approach, the researcher exposed the data reflected through words or sentences. The result of this study shows that: the entity should use the amount in SKPP (Surat Keterangan Pengampunan Pajak) as deemed cost, and every assets arisen from tax amnesty should be recorded by debiting assets and crediting Additional Paid-in Capital; any initial measurement should be measured at acquistion cost, then measurement after initial measurement should be referred to each relevant SFAS; the entity can choose to apply the accounting policy either retrospectively or prospectively; the entity can present tax amnesty assets in the same classificaton of non-tax amnesty assets only if they have same measurement method; and the entity disclose the adequate information in financial statements.
The effect of internal control, integrated report and external assurance on SOE’s market value: the moderating role of board representation Ciptani, Monika Kussetya; Novita Sari, Arinjani
Diponegoro International Journal of Business Vol 7, No 1 (2024)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.7.1.2024.23-43

Abstract

This research was motivated by the expansion of businesses and enthusiasm of market participants regarding the fluctuating value of the market itself. The goal of this study is to test, analyze, and find empirical evidence of the impact of internal control, integrated report, and external assurance on market value, with board representation serving as a moderator. The sample of this study were collected using purposive sampling method from Indonesia state owned enterprises (SOEs) from 2017 to 2021 which listed on the Indonesia Stock Exchange. Analysis using multiple linear regression analysis finds that internal control has a negative effect and external assurance has a positive effect that significant on market value, while the integrated report has no effect on market value. Board representation as a moderation variable weakens the negative relationship between internal control and market value, but it cannot strengthen the positive relationship between external assurance and market value, and it has no effect on the relationship between integrated report and market value.
Pengaruh Literasi Keuangan, Perilaku Pembelian Impulsif, Dan Gaya Hidup Terhadap Penggunaan Shopee Paylater Gen Z Restike, Karina Putri; Presasti, Dinar; Fitriani, Desfi Intan; Ciptani, Monika Kussetya
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11609

Abstract

Several major online retailers in Indonesia have used financial services that offer online loan facilities as a form of payment. This online loan can change people’s lifestyle especially in the Gen Z generation who was born in 1995-2010. The offerings of online loan facilities may attract Gen Z that required understanding in advance technology used. Meanwhile, the majority of Gen Z still do not have an income but they have high-enthusiasm for using paylater that causes them to have high debt to cover their bills. The gen z can use paylater wisely but many of them are overwhelmed in managing pay later payments. Previous studies have investigated the effects of financial literacy, impulsive behavior, and lifestyle on the use of paylater system in Indonesia but neglected the fenomena in the gen z generation. Thus, the purpose of this research is to re-examine the influence of financial literacy, impulsive behavior, and lifestyle on the use of paylater on Gen Z in Indonesia. Using 200 respondents of Gen Z born in Indonesia, the results show that financial literacy and impulsive buying behavior have effects on the use of Shopee Pay Later in Gen Z. Meanwhile, lifestyle has no effect on the use of Shopee Pay Later in Gen Z.
Co-Authors Fitriani, Desfi Intan Menaz Sadaka Novita Sari, Arinjani Presasti, Dinar Raditya Pratama Restike, Karina Putri Yunica Wahyu Dewantari