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All Journal Jurnal Manajemen Indonesia Jurnal Akuntansi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Ekonomi Manajemen Akuntansi
Dionysia Kowanda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
DETERMINAN KEPUASAN PENGGUNA AKHIR APLIKASI ERP FREE OPEN SOURCE ADEMPIERE PADA USAHA KECIL MENENGAH: STUDI KASUS PADA UKM BLESSINGS Dionysia Kowanda; Muhammad Firdaus; Rowland Bismark Fernando Pasaribu
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.233

Abstract

In a small-sized to big-sized company, evaluate the information system success is essential, yet notalways been seamless. Successful implementation of a system can be indicated by measuring its usersatisfaction. This study aims to measure Adempiere ERP Open Source end-user satisfaction atBlessings SME’s. This study employs three variables from The Updated DeLone and McLean Information System Success (2003), namely information system quality, information quality, andservice quality, and two variables from Technology Acceptance Model (TAM) as well, namely perceived usefulness and perceived ease of use, and also takes top management support as another consideration. Data were collected by distributing questionnaires to the respondents directly concerned. The findings showed that information quality, perceived usefulness, perceived ease of use, and top management support have significant positive impact to Adempiere ERP Open Source enduser satisfaction, whereas information system quality and service quality have positive impact but not significantly.Keywords: Small-Medium Enterprises, information system quality, information quality, servicequality, perceived usefulness, perceived ease of use, top management support, end usersatisfaction, information system
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL KORPORAT PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.276

Abstract

The objectives of this study are examine the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. Thepopulation used in this study was companies that listed in Indonesian Stock Exchange (IDX) in 2009- 2013. Samples were selected using purposive sampling method and there are 24 manufacture companies were able to fulfil the criteria. The analysis method of this reaserch use multiple linear regression. Data used are secondary data from Bursa Efek Indonesia, Indonesian Capital Market Directory, and menlh.go.id. The result of this reasearch found that environmental performance, public ownership and earning management have insignificant influence to Corporate Social Responsibility Disclosure. board of commissioners, independence of commissioner, and managerial ownership have significantly influence on the disclosure of Corporate Social ResponsibilityKeywords: corporate social responsibility disclosure, environmental performance, good corporate governance mechanism, earning managementTujuan dari penelitian ini adalah menganalisis pengaruh kinerja lingkungan, mekanisme tata kelola perusahaan yang baik dan manajemen laba terhadappengungkapan tanggung jawab sosialPerusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) di 2009-2013.Sampel dipilih dengan menggunakan metode purposivesampling dan ada 24 perusahaan manufaktur yang mampu memenuhi kriteria.Teknik analisis yang digunakan adalah regresi linier  berganda.Data yang digunakan adalah data sekunder dari BursaEfek Indonesia, Direktori Pasar Modal Indonesia, dan menlh.go.id. Hasil penelitian menyatakan bahwa kinerja lingkungan, kepemilikan publik dan manajemen laba memiliki pengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Secara parsial, dewan komisaris, independensi komisaris, dan kepemilikan manajerial berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.Kata kunci: tanggung jawab pengungkapan sosial, kinerja lingkungan, mekanisme good corporate governance, manajemen laba.
PROFITABILITAS BANK DI INDONESIA DENGAN METODE RISK BASED BANK RATING PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Gusti Nyoman Padma Paramitha
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2007.16 KB) | DOI: 10.21460/jrak.2015.111.248

Abstract

This research aims to analze the influence of Risk Based Bank Rating to the Profitability of generalbank go public listed in the Indonesia Stock Exchange.Factor tasted are Non Performing Loan (NPL),Liquidity to Deposit Ratio (LDR), Proportion of the Independent Board of Commisioners, AuditCommittee, Institutional Ownership, Operating Expens and Operating Income (BOPO) and CapitalAdequacy Ratio (CAR) towards Return On Assets (ROA).The sample of this study using purposivesampling method, with the number of sample used were 20 general banks go public listed in theIndonesia Stock Exchange (IDX) in the periode 2008 - 2014. Result of this study indicate that NPL,Audit Committee, and BOPO has significant effect on ROA, while the LDR, proportion of independentboard, institusional ownership, and CAR has no significant effect on ROA. The result of this analysisshowed about 60,3% from the adjusted R2 that ROA can be explained by NPL,LDR,GCG,BOPO, andCAR. The rest 49,7% influenced by other variables outside the model.Keywords: RBBR,ROA,NPL,LDR,GCG,BOPO,CAR
ANTESEDEN AUDIT DELAY PADA EMITEN LQ 45 DI BURSA EFEK INDONESIA Dionysia Kowanda; Rowland Fernando Bismark Pasaribu; Fikriansyah Fikriansyah
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.121.6

Abstract

This study aims to examine and analyze empirically the effect of net profit margin, debt to equityratio, company size, type of industry, reputable company KAP, the audit committee, the age of thecompany, and insider ownership in the issuer's audit delay LQ45 in Indonesia Stock Exchange period2008 -2013. Results of the study are partially, DER, CLASS, COMMITTEE, and Age significant effecton Audit Delay, while NPM, Size, and Insider Ownership no significant effect on the Audit Delay.Based on the coefficient of determination, it turns out all independent variables can only explainAudit Delay variation of 10.4 percent.Keywords: audit delay, net profit margin, debt to equity ratio, size of company, type of industry,reputable company kap, the audit committee, the age of the company, insider ownership
Co-Authors Ahmad Fajri Shauti Citra Wulandari Dian Indah Sari Dian Kurniawan Fikriansyah Fikriansyah Gusti Nyoman Padma Paramitha Muhammad Firdaus Natallios Peter Sipasulta Rena Nurul Ummah Rowland Bismark Fernando Pasaribu Rowland Fernando Bismark Pasaribu Sipasulta, Natallios Peter Siti Nurafiah