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All Journal JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Riset Akuntansi Dan Bisnis Airlangga AKRUAL: Jurnal Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Bisma: Jurnal Bisnis dan Manajemen Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi El-Iqtishod: Jurnal Ekonomi Syariah JRABA
Debby Ratna Daniel, Debby Ratna
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Influence Of CEO Narcissism On Corporate Social Responsibility Disclosure Kadek Ernawan; Debby Ratna Daniel
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.587

Abstract

This study examined the influence of CEO narcissism on the corporate social responsibility disclosure. The research sample used in the study is mining companies listed on the Indonesia Stock Exchange for the 2015-2018 periods, with a total of 30 companies. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The results of this study supported the research hypothesis that CEO narcissism has positive effects on the corporate social responsibility disclosure. CEO's tenure at the company, CEO ownership of company shares, debt to asset ratio and company size also affect the corporate social responsibility disclosure. The results of the study are consistent with the upper echelon theory that the organization is a reflection of its top management and the characteristics of top management influence the results of the organization. The results of this study contribute to the upper echelon research and corporate social responsibility disclosure.
PENGUKURAN NARSISME CEO DALAM PENELITIAN DI BIDANG BISNIS, MANAJEMEN DAN AKUNTANSI: SEBUAH STUDI LITERATUR Kadek Ernawan; Debby Ratna Daniel
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2861

Abstract

This study is objected to discussing a literature review that challenges and trends of CEO narcissism measurement study in the field of business, management and accounting.The literatures were obtained from search results in the scopus and google scholar database. This research successfully identified and analyzing by using netha analysys of 212 articles during the period 2009-2019 and found 33 articles that discussed CEO’s narcissism in business, management and accounting study. This study found six narcissism measurements used in the fields of business, management and accounting study. Six narcissism measurements are narcissistic personality inventor (NPI), gough adjective check list (ACL), five indicators of narcissism Chatterjee & Hambrick (2007), fifteen indicators of narcissism Rijsenbilt (2011), LinkedIn Aabo & Eriksen (2018) measurement and CEO’s signature size.
E-MONEY BANYUWANGI TOURISM : QR CODE SEBAGAI ALAT TRANSAKSI DI WISATA PULAU MERAH Setyowati, Yashinta; Ramadhani, Ayu Nadia; Bayu A, Muhamad; Daniel, Debby Ratna; Utama, A.A Gde Satia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46021

Abstract

This study aims to design a sales system using QR Code as a means of transactions in the tour of Red Island. One of the tourist attractions in Banyuwangi often visited by foreign and domestic tourists is the Red Island. The advantages of the Red Island is the waves that are always stable for surfing, clean and conducive environment, and amazing scenery. However, due to the large number of visitors, it is not comparable with the sellers and service providers, the low educational background makes local residents difficult to communicate especially with foreign tourists. This research uses qualitative exploratory and action research methods conducted in Pulau Merah. Data collection is done through interviews and in-depth observation. Data analysis is done to generate a system requirement that will be designed. The result of this research is the design of sales accounting information system using QR Code as transaction tool. The contribution of this research is to increase the income of the people around Red Island, as well as local government through tax revenue, also to improve the competitiveness of Red Island into a natural tourist area of technology.
The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research Cahyono, Suham; Daniel, Debby Ratna
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15451

Abstract

ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method
Co-Authors A.A Gde Satia Utama A.A Gde Satia Utama, A.A Gde Satia Ayu Nadia Ramadhani Ayu Nadia Ramadhani, Ayu Nadia Cahyono, Suham Fauzi Ismail Arif Fauzi Ismail Arif, Fauzi Ismail Harianto, Shandy Ivana Laksmono Kadek Ernawan Kadek Ernawan Muhamad Bayu A Muhamad Bayu A, Muhamad Rahayu, Puput Puji Tamara Firdaus Basyir Yashinta Setyowati Yashinta Setyowati, Yashinta Zahroh Naimah, Zahroh