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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Journal of Economics, Business, & Accountancy Ventura Journal of Economic, Bussines and Accounting (COSTING) Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI Jambura Accounting Review Ultima Management : Jurnal Ilmu Manajemen Aptisi Transactions on Technopreneurship (ATT) Jurnal Riset Akuntansi Aksioma Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Sains Teknologi dan Sistem Informasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) ProBisnis : Jurnal Manajemen Jurnal Sains dan Teknologi Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Journal of Social And Economics Research Gemilang: Jurnal Manajemen dan Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Education Transportation and Business journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha Jurnal Akuntansi

Hamfri Djajadikerta

Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung

Author-ID : 254682

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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Theory of Reasoned Action dan Literasi Teknologi terhadap Adaptasi Perubahan Teknologi Setiawan, Amelia; Djajadikerta, Hamfri; Haryanto, Haryanto; Wirawan, Samuel
JSINBIS (Jurnal Sistem Informasi Bisnis) Vol 11, No 1 (2021): Volume 11 Nomor 1 Tahun 2021
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol11iss1pp51-61

One of the company's goals is business continuity. Companies can maintain their survival if supported by human resources who are also ready to follow the demands of changes in their environment. The COVID-19 pandemic is bringing very significant changes in human life today. This study aims to identify the influence of employee profiles and attitudes, subjective norms and information technology literacy on the willingness to adapt to the necessity of using information technology, especially during this pandemic time. This study uses the Theory of Reasoned Action approach as a theoretical basis, electronic questionnaires as a data collection method, and structural equation modeling to observe causal relationships between variables. The results of this study found that the model in this study had met the criteria for the model-fit test, and the only variable affecting employee attitudes was age. Subjective norm variables and information technology literacy have affected employees' intentions to adapt to information technology. The results of this study can be used by companies to design training programs that aim to improve information technology literacy and skills, especially for older employees.

KLASTER INDUSTRI KECIL DAN KERAJINAN RUMAH TANGGA DI JAWA BARAT Yanuarita Hendrani; Hamfri Djajadikerta; Urip Santoso
Research Report - Humanities and Social Science Vol. 1 (2009)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7828.655 KB)

The success of Silicon Valley as a technological industrial cluster in the US has made industrial cluster gain a popularity among local authorities in developing countries as a means of enhancing local competitiveness. In West Java, most industrial clusters grow naturally with minimal assistance from the government. They grow naturally as some families’ inherited skills are transfered to or imitated by their neighbors and other family members in the same village.The purpose of this research is to identify the clusters and their sizes in West Java. Using 2 sources data from BPS, namely, the 2006 census of formal small scale industries and the 2005 survey of informal small scale and home industries, it is found that the largest clusters in term of size are found in Bogor municipal, bandung municipal, Cirebon municipal, Tasikmalaya city and municipal and Bekasi municipal. The product varies from palm suga, rattan furniture, brick and roof tiles, embroidery and garment. It is also found that industrial clusters in West Java are more of Sonobe’s and Otsuka’s concept of “one village one product” with few related businesses located in the same location.Keywords: industrial cluster, labor market pooling, specialized suppliers, knowledge spillover, small scale industry, home industry

Studi Literatur Mengenai Penggunaan Activity Based Costing Systems di Beberapa Negara Hamfri Djajadikerta
Research Report - Humanities and Social Science Vol. 1 (2014)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.18 KB)

Sejak awal tahun delapan puluhan, banyak pendapat, baik dari kalangan akademisi maupun dari kalangan praktisi, yang menyatakan bahwa traditional or conventional cost accounting methods sudah ketinggalan jaman atau obsolete. Kritik utama terhadap metode tradisional tersebut adalah pada alokasi biaya overhead yang hanya berdasarkan pada single cost driver dapat menyebabkan distorsi biaya, terdapat cost object yang undercosting dan disisi lain ada cost object lain yang overcosting. Activity Based Costing System (ABC System) dianggap dapat mengatasi problem tersebut. ABC System membebankan biaya kepada cost object misalnya produk atau pelanggan berdasarkan sumber daya yang dikonsumsinya.Mula-mula dengan ABC System ini biaya dibebankan pada aktivitas-aktivitas dan setelah itu membebankan biaya suatu aktivitas pada cost object yang memperoleh manfaat dari pelaksanaan suatu aktivitas. Aktivitas-aktivitas ditelusuri kepada produk atau pelanggan tertentu yang menyebabkan terjadinya aktivitas. Biaya produk mencerminkan biaya semua aktivitas yang dikonsumsinya, dengan demikian biaya dapat ditentukan lebih akurat dan manajemen dapat mengendalikan aktivitas yang muncul dan juga mengendalikan biayanya.Istilah activity based costing sendiri mula-mula dikemukakan oleh Harvard Business School pada tahun 1987, selanjutnya artikel pertama dalam Journal of Cost Management, mengunakan istilah ini (Clarke and Mullins, 2000). ABC System ini oleh Johnson,1990, bahkan disebut sebagai salah satu inovasi terpenting dalam bidang akuntansi manajemen pada abad 21 ( Pierce and Brown, 2004).Namun dalam perkembangannya, walau secara teoritis banyak keunggulan dari ABC System, beberapa survey menunjukkan bahwa memang ada perusahaan-perusahaan yang sukses menggunakan ABC System namun perkembangan penggunaan ABC system pada berbagai perusahaan tidak seperti yang diharapkan (Cohen, Venieris and Kaimenaki, 2005). Studi literatur ini penggunaan ABC System di beberapa negara, termasuk alasan mengapa menolak untuk mengadopsi ABC System, manfaat yang didapat oleh pengadopsi ABC System, dan masalah-masalah yang dihadapi saat implementasi ABC System .Key-words : traditional/conventional cost accounting , activity based costing (ABC), adopsi pada beberapa negara..

MENGANGKAT USAHA KECIL DENGAN MODAL VENTURA Hamfri Djajadikerta
Bina Ekonomi Vol. 1 No. 2 (1997)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

HUBUNGAN AKUNTANSI DENGAN PERILAKU Hamfri Djajadikerta
Bina Ekonomi Vol. 7 No. 1 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Accounting is a product of human invention design by humans for human purposes. Those purposes are variety; include planning, control, investment, employment decision, communication, persuasion, rationalization, coordination, and propaganda. The design and operation of accounting systems for these purposes has all too often been confined to a focus upon the recording and measurement mechanisms appropriate for representing the financial dimensions of capital. Accounting measures and reports the level of behavior (performance) attained by given manager or unit, on the other hand the act itself of measuring and reporting on such behavior induces still other behavior. Thus the act of accounting is a dynamic process, not only behavior observed, measured, and then reported, but new behavior are themselves (including behavior to choose, change or create new accounting systems, accounting methods etc.) created by this process

Perbandingan Pengendalian Intern dan Pengendalian Manajemen Dalam Hubungannya Dengan Agency Theory Hamfri Djajadikerta
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The agency theory deals with agency problems resulting from conflicts of interest that may emerge in contractual relationships. Agency relationship is a contract under which one or more persons (the principal(s)) engage another person to perform some service on their behalf which involves delegating some decision making authority to the agent. Differently informed or uncertain and different subjective interests give rise to conflicts of interest between contracting partners. If both parties to the relationships are utility maximizers, there is a good reason to believe that the agent will not always act in the best interests of the principal. Principals is concerned with how these agency problems can be minimized. In accounting domain, internal control systems and management control systems are two tools which principals have created to minimized the problem. The internal control systems is more concerned to rules and monitoring aspect to control the agent. The management control system is a process to influence agent with incentive contract thus it more concerned to human behavior aspect.

PEMANTAPAN PERAN PROFESI AKUNTANSI MANAJEMEN DALAM DUNIA BISNIS Hamfri Djajadikerta
Bina Ekonomi Vol. 9 No. 1 (2005)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

In recent years, business environment has change, and it has an effect on management accounting profession. The role of Management Accountant in business has been change from the accounting data provider to a member of top level management team. As an information agent, Management Accountant plays important role in the strategic decision making in business organization.

Pengaruh Risiko Sistematis, Leverage, Dan Likuiditas Terhadap Return Saham Lq 45 Yang Terdaftar Pada Bursa Efek Chandra Ferdinand Wijaya; Hamfri Djajadikerta
Ultima Management : Jurnal Ilmu Manajemen Vol 9 No 2 (2017): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Investors want high stock return to increase wealth from their stock investment. In determining stocks that can provide high returns, there are factors that must be considered. LQ 45 stocks are identical to profitable and high return stock. In fact, LQ 45 stocks do not always benefit investors. There are risk factors that influence LQ 45 stock return, which is the market risk and fundamental risk. Market risk is known as systematic risk and fundamental risk is reflected through companies’ liquidity and leverage. There are inconsistencies over the influence of this variables on stock return. Therefore, the purpose of this research is to examine the effect of systematic risk, leverage, and liquidity on stock return. This research is a causal research and conducted on LQ 45 companies during 2011- 2015. This research uses simple random sampling as sampling method. Systematic risk is measured by stock beta coefficients, leverage is measured by Debt to Equity Ratio, and liquidity is measured by Current Ratio. Research’s result shows that systematic risk, leverage, and liquidity have significant effect on stock return simultaneously. Partial test shows that systematic risk has insignificant effect on stock return, while leverage and liquidity have positive significant effect on stock return. Keywords: Systematic risk, leverage, liquidity, stock return, LQ 45

Pengaruh Intellectual Capital, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Properti, Real Estate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Haryani Chandra; Hamfri Djajadikerta
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Go public companies have main purpose to increase firm value consistently. Increased firm value can reflect the increase in the prosperity of shareholders. The purpose of this research is to determine whether intellectual capital, profitability, and leverage have an influence on firm value. This research is expected to help companies to determine the focus on managing the factors those have an influence towards firm value and help investors and potential investors to make investment decisions. This research is conducted on firms listed in property, real estate, and building construction sector in Indonesia Stock Exchange during 2010 until 2015. Samples are selected by simple random sampling method. The research method used is the regression analysis. Intellectual capital is measured by value added intellectual coefficient (VAIC), profitability is measured by return on assets (ROA), leverage is measured by debt- to-equity ratio (DER), and firm value is measured by the year-end closing stock price. The results showed that intellectual capital, profitability, and leverage have partially a significant positive influence on firm value. In addition, intellectual capital, profitability, and leverage have significant influence simultaneously on firm value. Keywords: firm value, intellectual capital, leverage, profitability

Penerapan Pengendalian Intern pada 13 UMKM di Bandung Samuel Wirawan; Hamfri Djajadikerta; Amelia Setiawan
Jurnal Administrasi Bisnis Vol 10, No 1 (2021)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v10i1.34009

Micro, small and medium enterprises (MSMEs) as a business sector that supports the country's economy are required to have adequate internal controls to support the achievement of company goals. This research was conducted with a case study approach on culinary business. In general, the companies in this study have implemented adequate internal control components. In terms of achieving company goals, namely financial reporting, the MSMEs studied have made financial reports independently because they consider the cost factor when using expensive consultants and also most of the MSME actors already have accounting skills. However, for tax reports in general, make and reported with the help of consultants due to lack of tax regulations that often change. Regarding the achievement of operating objectives regarding the effectiveness and efficiency of operations, the MSMEs studied are still focused on production activities because production activities are the main activity to provide satisfaction to consumers by utilizing Standard Operating Procedures. Compliance with the applicable rules and laws of the 13 companies studied is varied because it depends on the presence of regulators and whether or not there are strict sanctions and involvement of related parties and bargaining power of stakeholders.Usaha mikro, kecil dan menengah (UMKM) sebagai suatu sektor usaha yang menunjang perekonomian negara dituntut untuk memiliki pengendalian intern yang memadai untuk menunjang pencapaian tujuan perusahaan. Penelitian ini dilakukan dengan melakukan pendekatan studi kasus pada UMKM yang bergerak di bidang usaha kuliner. Secara umum, perusahaan yang diteliti telah menerapkan komponen pengendalian intern yang secara memadai karena adanya keterlibatan pemilik secara langsung pada usaha tersebut. Dalam hal pencapaian tujuan perusahaan yaitu pelaporan keuangan, UMKM yang diteliti sudah membuat laporan keuangan secara mandiri karena mempertimbangkan faktor biaya jika menggunakan pihak konsultan yang mahal dan juga sebagian besar pelaku UMKM sudah memiliki kemampuan akuntansi. Namun untuk laporan pajak pada umumnya, UMKM yang diteliti membuat dan melaporkannya dengan bantuan konsultan karena mereka kurang memahami peraturan perpajakan yang seringkali berubah. Terkait pencapaian tujuan operasi tentang efektivitas dan efisiensi operasi, UMKM yang diteliti masih berfokus pada aktivitas produksi karena aktivitas produksi merupakan aktivitas utama untuk memberikan kepuasan pada konsumen dengan memanfaatkan Prosedur Operasi Baku. Kepatuhan pada aturan dan hukum yang berlaku dari 13 perusahaan yang diteliti bersifat variatif karena tergantung dari adanya pihak regulator dan juga ada atau tidaknya sanksi yang tegas serta keterlibatan pihak – pihak terkait serta daya tawar dari para pemangku kepentingan.

Co-Authors Adela Adela Agustinus Susilo Amelia Setiawan Amelia Setiawan Andhella, Sylviana Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Audrey Aurelia Calista, Nissa Chandra, Haryani Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Erwin Kornelius Esther Rendy Gustantio Faninda, Sandra Fanji Farman Felita Aileen Fransisca Ardieta Amabel Christy Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Hafiz Rahmansyah Yusup Halim, Fidelia Vanessa Hanna Priscilla Haryani Chandra Haryanto Haryanto Haryono, Jane Magdalena Irma Suryani Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Jocelyn Andhari Avrilly Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Khoe Felicia Nikolaus Kusuma Natita, Rendi Lilian Danil Lusanjaya, Gery Marjuka, Martinus Yuwana Marshanda Azalia Marshanda Azalia Michael Michael Monica, Cassia Nina Septina Nurhadewa, Kresna Patrick Pebrian Pratama Rahman, Erpi Renisha Robert Vincent Kristanto Robert Vincent Kristanto Samuel Wirawan Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry Tanaya, Alicia Tarigan, Rita Corolina Valerie Vania Vashti Vareen Canovala Vicky Dzaky Cahaya Putra Vina Regina Rustanto Viony Fransiska Viony Fransiska Wijaya, Chandra Ferdinand Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta

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