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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Business Analytics (IJBA)
Kurnia Ekasari
State Polytechnic of Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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HOW ADJUSTMENT COST RELATE WITH STICKINESS COST? Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni; Anna Isrowiyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.915 KB) | DOI: 10.22219/jrak.v9i3.9685

Abstract

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.
Analysis of Financial System Modeling for Integrated Petty Cash Based on Business Process Management Bagas Brian Pratama; Kurnia Ekasari; Andi Kusuma Indrawan
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.86

Abstract

This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.
Compare Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies Edra Arkananda Gultom; Kurnia Ekasari; Hesti Wahyuni
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i4.169

Abstract

This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.
Integrated Hospital Payment Information System Modeling Analysis Using the Pieces Method Kabul Putra Imanuel Mone; Kurnia Ekasari; Anik Kusmintarti
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5120

Abstract

The integrated payroll information system modeling is the focus of this work. The Aisyiyah Bojonegoro hospital is the subject of the investigation. This case study underwent analysis in order to identify and then formulate any issues with the topic of the study. This study employs the PIECES analysis technique, which is thoroughly examined, and the results are presented in the form of a business process model based on Business Process Management Notation (BPMN). BPMN can be used to improve business processes in hospital payroll systems as well as increase effectiveness and efficiency.
Analysis of Needs with the PIECES Concept: How Urgency is the Involvement of Ethical Hackers in Accounting Information Systems? Yayang Novealita Wahono Putri; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.223

Abstract

This study aims to identify the needs analysis of a company in involving ethical hackers to achieve the desired goals. This research focuses on accounting information systems which are vital systems in business processes. The company's goals will be translated into a need analysis using the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service). The research method used is a quantitative descriptive method and uses documentation techniques in collecting data. This study uses secondary data in the form of a literature review of 80 journal articles published in 2018-2023. Only ISSN indexed journals are used as data sources to ensure the quality of research output remains relevant. The results of this study are that the information aspect holds the highest urgency at 31.25% and the control aspect ranks second with a score of 25.00%. While the aspect with the lowest urgency is the economic aspect with an achievement of only 6.25%. Comparison of the scope of research and how researchers explore in more detail in linking opportunity costs can be input for further research. Furthermore, future research can also link several concepts such as urgency needs analysis with the PIECES framework, opportunity costs, and user trust in ethical hackers. So that the results of the research conducted will be more interesting and can be a reference for companies in making policies.
Co-Authors Andi Kusuma Indrawan Anik Kusmintarti Edra Arkananda Gultom Hesti Wahyuni Isrowiyah, Anna Kabul Putra Imanuel Mone Kartika Dewi Sri Susilowati Nurafni Eltivia Pratama, Bagas Brian Yayang Novealita Wahono Putri