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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi 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 Journal of Intelligent Decision Support System (IDSS) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Journal of Applied Data Sciences Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Jurnal Sains Teknologi dan Sistem Informasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Applied Finance and Business Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) ProBisnis : Jurnal Manajemen JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 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 Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Business and Entrepreneurial Review Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomika Manajemen Dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) An Nuqud: Journal of Islamic Economics Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Innovative and Creativity Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi Kontemporer Jurnal Manajemen Maranatha Jurnal Akuntansi INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Hamfri Djajadikerta
Universtas Katolik Parahyangan
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PELATIHAN DARING FINANCIAL LIFE SKILLS: ALTERNATIF LITERASI KEUANGAN DI MASA PANDEMI Nina Septina; Hamfri Djajadikerta; Amelia Setiawan; Lilian Danil; Agustinus Susilo; Katlea Fitriani
PENGABDIAN SOSIAL Vol 1, No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.357 KB) | DOI: 10.32493/.v1i1.9825

Abstract

ABSTRACT Responding to policies issued by the government through the Ministry of Education and Culture on the learning process during the pandemic, universities adjusted every form of tridharma activities held, including community service activities. One of the cooperation activities between Parahyangan Catholic University and Astra through the Kampung Berseri Astra program in its implementation also needs to be adjusted. One out of some capacity building activities by  the community service team at BUMDes Maju, Bumdes Jiwa Ilir and BUMDes Bermuda in Indramayu Regency is through the implementation of online training on financial literacy. Participants consisted of BUMDes managers, SMEs and residents from Ujunggebang Village, Ilir Village and Kedokanagung Village. Because the activities were carried out online, some participants also came from students and MSMEs in West Java. The enthusiasm of the participants was reflected in the activeness during the training session, the number of comment responses and questions submitted through chat boxes during the activity, as well as the many requests to deepen the discussion at the next training. Based on this experience, in the future it is possible to carry out blended community service activities by combining face-to-face and cyber-face methods, tailored to the availability of resources and objectives of activities. Training on financial technology can be proposed as material in the next period mentoring program.   Keywords: Financial Literacy, Online Training, Capacity Building, and Financial Life Skills  ABSTRAK Menyikapi kebijakan yang dikeluarkan pemerintah melalui Kementerian Pendidikan dan Kebudayaan tentang proses pembelajaran selama masa pandemi, perguruan tinggi menyesuaikan setiap bentuk kegiatan tridharma yang diselenggarakan, termasuk kegiatan pengabdian pada masyarakat. Salah satu kegiatan kerjasama antara Universitas Katolik Parahyangan dan Astra melalui program Kampung Berseri Astra dalam pelaksanaannya juga perlu disesuaikan. Salah satu bentuk kegiatan peningkatan kapasitas yang dilakukan tim pengabdi pada BUMDes Maju, Bumdes Jiwa Ilir dan BUMDes Bermuda di Kabupaten Indramayu adalah melalui penyelenggaraan pelatihan daring tentang literasi keuangan. Peserta terdiri dari pengelola BUMDES, UKM dan warga dari Desa Ujunggebang, Desa Ilir dan Desa Kedokanagung. Karena kegiatan dilaksanakan secara daring, sebagian peserta juga berasal dari mahasiswa dan UMKM di Jawa Barat.  Antusiasme para peserta tercermin keaktifan selama sesi pelatihan, banyaknya respon komentar dan pertanyaan yang disampaikan melalui chat box selama kegiatan berlangsung, serta banyaknya permintaan untuk memperdalam pembahasan pada pelatihan berikutnya. Berdasarkan pengalaman ini, maka di masa mendatang sangat dimungkinkan untuk dapat melaksanakan kegiatan pengabdian pada masyarakat dengan cara menggabungkan metode tatap muka dan tatap maya, disesuaikan dengan ketersediaan sumberdaya dan tujuan kegiatan. Pelatihan tentang financial technology dapat diusulkan sebagai materi pada program pendampingan periode selanjutnya.  Kata Kunci: Literasi Keuangan, Pelatihan Daring, Peningkatan Kapasitas, dan Financial Life          Skill
Factors Affecting Corporate Governance and Its Implication on Accounting Information Quality: Indonesia Trusted Company Awardees Judith Gallena Sinaga; Hamfri Djajadikerta; Amelia Setiawan
International Journal of Family Business Practices Vol 5, No 1 (2022)
Publisher : Faculty of Business, President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ijfbp.v5i1.3699

Abstract

This study aims to explain the factors affecting corporate governance and its implication on accounting information quality.  Globally, there are many companies that collapsed due to misleading accounting information.  Companies declares financial statements as free from errors or misstatements wherein fact it misleads financial statements users.  There were 36 firm year observation being analyzed using PLS-SEM to process the available data.  The results showed that audit committee and board of directors have significant effect on good corporate governance, while institutional ownership has no significant effect on good corporate governance.  On the other hand, corporate governance has significant effect on accounting information quality. This is an indication that the quality of accounting information depends on the practice of good corporate governance.  Strict compliance of rules and regulations lead to better governance of publicly listed companies.  The originality of this research is that this is the first ever study that had focused on the awardees for mostly trusted, trusted, and fairly trusted companies listed in Indonesia Stock Exchange.         
Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information Sylvia Fettry; Hamfri Djajadikerta; Gery Raphael Lusanjaya
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1747.271 KB) | DOI: 10.24815/jaroe.v1i1.10847

Abstract

Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial  implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.
Pengaruh Kualitas Audit, Pertumbuhan Laba, Ukuran Komite Audit, Dan Ukuran Perusahaan Terhadap Kualitas Laba Vareen Canovala; Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4154

Abstract

Pentingnya angka akuntansi membuat beberapa manajemen perusahaan berusaha memaksimalkan dan menyajikan laba sebaik-baiknya sehingga tidak jarang terjadi praktik manajemen laba. Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, pertumbuhan laba, ukuran komite audit, dan ukuran perusahaan terhadap kualitas laba yang diproksikan dengan akrual diskresioner. Data sekunder diperoleh dari BEI dengan menggunakan metode purposive sampling sehingga diperoleh 100 sampel. Metode pengolahan data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan program SPSS 26. Hasil penelitian menunjukkan bahwa pertumbuhan laba dan ukuran komite audit terbukti secara parsial berpengaruh terhadap kualitas laba, sedangkan kualitas audit dan ukuran perusahaan tidak dapat dibuktikan secara parsial berpengaruh terhadap kualitas laba. Secara simultan kualitas audit, pertumbuhan laba, ukuran komite audit, dan ukuran perusahaan terbukti berpengaruh terhadap kualitas laba.
The influence of system quality, information quality, and service quality on the net benefit of academic information systems with user satisfaction as an intervening variable Ivana Melinda; Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta
Journal of Intelligent Decision Support System (IDSS) Vol 6 No 3 (2023): September : Intelligent Decision Support System (IDSS)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

The increasing interest of young people to occupy tertiary institutions of education, the higher the level of competition that exists. Therefore, every tertiary institution is competing to improve the quality of education by developing Student Portal. This study aims to determine how the influence of system quality, information quality, and service quality on net benefits mediated by student portal user satisfaction. This research was conducted by collecting 59 primary data of respondents through a questionnaire. The analytical test tool used SmartPLS v.3.2.7 with the SEM (Structural Equation Modeling) analysis method. The results of this study indicate that the quality of information and service quality has an influence on student portal user satisfaction, user satisfaction has an influence on net benefits, while the effect of system quality on user satisfaction cannot be proven statistically. In this situation, system quality, information quality, and service quality have a weak effect on net benefits with user satisfaction as a mediating variable
The implementation of accounting information systems, internal control, and work motivation on employee performance Lusia Victolia; Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.93

Abstract

The success or failure of achieving company goals is based on employee performance, given their role as a planner and participants in all company activities. Hence, employee performance holds significant importance for the company’s operations. Performance in its functions is not alone but is always related to several other organizational aspects. This study aims to determine how implementing an accounting information system, internal control, and work motivation affects employee performance at the Foundation of Kalam Kudus Bandung. The independent variable in this study employed the implementation of accounting information systems, internal control, and work motivation. Meanwhile, the dependent variable in this study was employee performance. The type of data used in this study was primary data obtained from respondents' answers to questionnaires distributed and shared with 40 administrative and financial staff at the Foundation of Kalam Kudus Bandung. Data processing was carried out using SPSS software 26.0 version. The results of this study show that the implementation of accounting information systems and work motivation partially influences employee performance. In contrast, the influence of internal control on employee performance cannot be statistically proven. However, implementing accounting information systems, internal control, and work motivation entirely affect employee performance
Pengaruh Sales Growth, Quick Ratio, Kepemilikan Goodwill, Pengungkapan Pengendalian Internal Terhadap Nilai Perusahaan Devinsa Aurelle Gunawan; Hamfri Djajadikerta; Amelia Setiawan; Samuel Wirawan
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 3 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i3.3653

Abstract

Tujuan dari penelitian yang dibuat ini untuk mengetahui pengaruh pertumbuhan penjualan (sales growth), quick ratio, kepemilikan goodwill, dan pengungkapan pengendalian internal secara parsial serta simultan terhadap nilai perusahaan. Penelitian ini diolah menggunakan aplikasi SPSS versi 27. Objek penelitian ini adalah perusahaan pada sektor konstruksi, real estate, dan properti yang terdaftar pada Bursa Efek Indonesia tahun 2019-2021. Sampel diambil dengan cara purposice sampling. Jumlah sampel terdiri dari 15 perusahaan selama 3 tahun dengan total 45 data sampel. Metode pengolahan data yang digunakan dengan teknis statistik. Penelitian ini dilakukan karena pada tahun 2021 di mana seharusnya perushaan dapat meningkatkan harga saham setelah dampak COVID-19, namun banyak perusahaan yang mengalami penurunan harga saham. Fenomena tersebut yang mendorong peneliti mencari faktor-faktor yang dapat ditingkatkan perusahaan untuk meningkatkan harga saham. Hasil penelitian menyatakan bahwa pertumbuhan penjualan (sales growth) dan pengungkapan pengendalian internal berpengaruh secara parsial terhadap nilai perusahaan. Namun quick ratio dan kepemilikan goodwill tidak dapat dibuktikan secara parsial terhadap nilai perusahaan. Secara simultan, keempat variabel di atas berpengaruh terhadap nilai perusahaan.
E-Learning: Metode Pembelajaran Masa Depan yang Efektif dan Efisien Irfan Haryanto; Amelia Setiawan; Hamfri Djajadikerta
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i7.13129

Abstract

Currently E-learning emerges as a new paradigm in the field of modern education and many studies have shown empirical evidence that it can effectively improve employee competency and performance. This study aims to identify and analyze the latest studies related to the implementation of E-learning from 2018 to 2023 to explore and see how far the phenomenon of the development of the E-learning method is when viewed from three timeframes, namely during the period before the Covid-19 pandemic, namely 2018 -2019, then during the Covid-19 pandemic, namely 2020-2022 and during the period after the Covid-19 pandemic in 2023 using the Systematic Literature Review (SLR) method with the help of Publish or Perish, Mendeley, Zotero, and Microsoft Excel tools. The results showed that of the 61 articles selected based on article searches in 2018-2019 (before the covid19 pandemic), 2020-2022 (during the covid19 pandemic), in April 2023 (after the covid19 pandemic), so that 9 articles were obtained that met quality assessment. Utilization of E-learning as a means of training and learning can improve employee competency. With the implementation of E-learning, employees can implement the skills or abilities that have been acquired which make employees more capable in responding to job demands. The e-learning process as a medium for employee training and development is able to provide a comprehensive learning experience for employees. E-learning is used as an alternative or a solution to face-to-face training to increase employee competence.
COULD TRUST AND RELIGIOSITY AS FACTOR OF INDIVIDUAL TAXPAYER COMPLIANCE?: A SYSTEMATIC LITERATURE REVIEW Rizki Indrawan; Amelia Setiawan; Hamfri Djajadikerta
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12788

Abstract

The purpose of this systematic literature review is to provide information on the implementation, development and factors to tax compliance for individuals by applying PRISMA guidelines. Nineteen published studies were drawn from the most relevant databases. The research topics included in the analysis are trust, religiosity and compliance of individual taxpayers. The synthesis of studies reveals that scientific output has evolved over time and the findings suggest that authorities need to understand and reward taxpayer behavior and recognize the need to provide tax education services as a strategy in improving voluntary compliance and building taxpayer and fiscal trust (Carsamer & Abbam, 2023a). Conclusions on tax compliance from the impact of non-economic factors such as religiosity, the influence of religious values motivate positive behavior of taxpayers in fulfilling tax obligations (Mohdali et al., 2014) Directions for future research on individual taxpayer compliance are also included in this paper.
Pengaruh Board Nationality Diversity, Educational Background Diversity, Gender Diversity, dan Tenure Diversity terhadap Kinerja Keuangan Perusahaan Albert Nathaniel Yohanes; Hamfri Djajadikerta
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 3 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i3.4634

Abstract

Perusahaan menerapkan praktik good corporate governance yang dapat terlihat dari komposisi dewan komisaris dan dewan direksi. Komposisi dewan komisaris dan dewan direksi semakin beragam di berbagai sektor termasuk sektor pertambangan. Maka penelitian in bertujuan untuk mengetahui pengaruh antara board diversity atau keberagaman dewan direksi dengan kinerja keuangan perusahaan di sektor pertambangan yang terdaftar dalam BEI tahun 2018–2022. Melalui penelitian ini, diversivitas dari board director di telaah melalui beberapa faktor yaitu nationality diversity, gender diversity, educational background diversity dan tenure diversity. Kinerja keuangan diukur dengan Return on Equity (ROE). Data yang digunakan untuk penelitian ini merupakan data sekunder berupa 300 sample annual report perusahaan yang telah memenuhi kriteria yang ditentukan oleh peneliti. Data tersebut diolah menggunakan uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial, board nationality diversity, gender diversity, tenure diversity tidak dapat dibuktikan pengaruhnya secara statistik terhadap kinerja keuangan. Board educational background memiliki pengaruh terhadap kinerja keuangan perusahaan. Secara simultan, board nationality diversity, board educational background, board gender diversity, board tenure diversity tidak dapat dibuktikan pengaruhnya secara statistik terhadap kinerja keuangan.
Co-Authors Adela Agnes Marcella Virginia Agustinus Susilo Albert Nathaniel Yohanes Aldifayan, Nisrina Aldo Erfolga Partadisastra Alma Nabila Kuntoro Putri Amelia Setiawan Amelia Setiawan Amelia Setiawan Amelia Setiawan Andhella, Sylviana Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Antonio Alfio Audrey Aurelia Binekas, Bani Calista, Nissa Chandra, Haryani Clarissa Aleta Hartono Junus Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dr. Amelia Setiawan, CISA., CA. Enung Nurhayati Erwin Kornelius Fanji Farman Fannyra Lianty Felicia, Jane Felita Aileen Fransisca Ardieta Amabel Christy Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hanna Priscilla Haryani Chandra Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Irfan Haryanto Irma Suryani Iskandar, Sesilia Abigail Ivana Melinda Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lilian Danil Lusanjaya, Gery Lusanjaya, Gery Raphael Lusia Victolia Marcella Virginia, Agnes Margareta Jane Widyawan Marjuka, Martinus Yuwana Marshanda Azalia Maura Wulan Michael Michael Michael Michael Monica, Cassia Muhammad Rizal Satria Muhammad Syahrudin Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Patrick Pebrian Pratama Rahman, Erpi Rania Syahla Qumaira Renisha Rizki Indrawan Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry E.M Tanaya, Alicia Tarigan, Rita Corolina Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Verren Vebriani Rahardjo Vicky Dzaky Cahaya Putra Viony Fransiska Wijaya, Chandra Ferdinand Yane Devi Anna Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta