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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Business, Management and Economics International Journal of Economics, Management, Business, and Social Science International Journal of Multi Discipline Science (IJ-MDS) International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) AKUNSIKA: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management Applied Business and Administration Journal (ABAJ) Neraca Manajemen, Akuntansi, dan Ekonomi
Kurnia Ekasari
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE DESIGN OF ACCOUNTING INFORMATION SYSTEM OF RECEIPTS ANF CASH DISBURSEMENT USING PAYMENT GATEWAY METHOD AT PT MAXCHAT INOVASI INDONESIA Yulfi Haniyah Farasary; Kartika Dewi Sri Susilowati; Kurnia Ekasari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.184

Abstract

This study aims to design an accounting information system for cash receipts and disbursements using the existing payment gateway method at PT Maxchat Inovasi Indonesia. Data collection methods used are field research methods, interviews and literature study. While the development of the software system that the author uses uses an agile model. The information technology used in this research is Bizagi, MySQL application, and Midtrans Payment Gateway. This research was conducted at PT Maxchat Inovasi Indonesia. Based on the discussion in this research, the suggestion for the object, namely PT Maxchat Inovasi Indonesia, is to evaluate ongoing business processes including responsibilities according to the job description. Suggestions for future researchers are expected to be able to innovate and explore optimally
Modeling of Accounting Information Systems in Companies Implementing the Sharing Economy Business Model Shintiya Yulia Frantika; Kurnia Ekasari; Aang Afandi
Indonesian Journal of Business Analytics Vol. 3 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i5.5364

Abstract

The purpose of this study is to offer modeling of the Accounting Information System, especially the payroll system, using the concept of the Business Process Management System. The object of this research is the online media company PT Kreasi Ngalam Media (AboutMalang.com). Currently, the system that is being used to manage employee data, calculate salaries, and generate reports still relies on manual processes. The use of a web-based employee payroll information system application is expected to provide significant assistance to companies in managing employee data, calculating salaries, and preparing reports. The research method used is qualitative, and the data collection uses primary data sources in the form of direct observation and secondary data sources from the company's payroll reports. The results of this research are in the form of a business process model based on the Business Process Model Notation (BPMN), which can improve effectiveness and efficiency, with an impact on improving the quality of the company's business processes.
PERSEPSI (TIDAK) ETIS MAHASISWA: PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN Elsya Panduwinasari; Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.154

Abstract

The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.
REHUMANISASI PENDIDIKAN AKUNTANSI MELALUI PENDEKATAN EPISTEMOLOGI 3LING Kurnia Ekasari
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.331 KB) | DOI: 10.18202/jamal.2014.08.5016

Abstract

Abstrak. Rehumanisasi Pendidikan Akuntansi melalui Pendekatan Epistemologi 3ling. Tujuan penelitian ini adalah merehumanisasi pendidikan akuntansi dengan menggunakan epistemologi 3ling. Metode riset yang digunakan dalam penelitian ini adalah ngerti, ngrasa dan ngelakoni (3ling). Hasil riset menunjukkan bahwa dehumanisasi pendidikan akuntansi merupakan realitas yang harus diterima. Humanisasi dalam pendidikan akuntansi dapat dilakukan dengan memasukkan etika, moral dan spiritualitas baik dalam akuntansi maupun dalam pendidikan akuntansi. Humanisasi juga dapat dilakukan dengan memasukkan unsur ngrasa dalam pendidikan akuntansi dan dapat digunakan sebagai jembatan menuju kesejahteraan manusia. Implementasi epistemologi 3ling dalam pendidikan akuntansi dapat merubah persepsi mahasiswa tentang akuntansi.Abstract. Rehumanizing Accounting Education through 3ling Epistemological Approach. The purpose of this research is to rehumanize accounting education by employing 3ling epistemology. The method used in this research consisted of 3 steps: ngerti, ngrasa, and ngelakoni. This research concluded that dehumanization in accounting education has become accepted reality. Humanization in accounting education could be implemented by integrating ethics, moral and spirituality both in accounting and accounting education and it could be done by inserting ngrasa in learning process. Humanizing accounting education will lead to human welfare. The implementation of 3ling epistemology could change the student’s perception about accounting.
Signifikansi Penetapan Calon Presiden Indonesia 2024 pada Volume Perdagangan Saham Safira, Shobiro Elsa; Ekasari, Kurnia; Winarto, Edi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.006

Abstract

Abstract: The Significance of Determining the 2024 Indonesian Presidential Candidates on Stock Trading VolumePurpose: examining the effect of the announcement of Anies Baswedan and Ganjar Pranowo as presidential candidates on the level of Abnormal Return and trading volume activity of stocks listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX).Method: Using a quantitative event study methodology with secondary sources dataResults: The results showed that there was no statistically significant difference in Abnormal Return before and after the announcement event of the two presidential candidates.Novelty: this research seeks to explain the above phenomenon, with an observation period of 14 days. Contribution: this research could be used by investors in investment strategy regarding stock Abstrak: Signifikansi Penentuan Calon Presiden Indonesia 2024 Terhadap Volume Perdagangan SahamTujuan: menguji pengaruh pengumuman Anies Baswedan dan Ganjar Pranowo sebagai calon presiden terhadap tingkat Abnormal Return dan aktivitas volume perdagangan saham-saham yang terdaftar dalam Indeks LQ-45 di Bursa Efek Indonesia (BEI).Metode: Menggunakan metodologi event study kuantitatif dengan sumber data sekunderHasil: Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan Abnormal Return yang signifikan secara statistik sebelum dan sesudah acara pengumuman kedua calon presiden.Kebaruan: Penelitian ini berupaya menjelaskan fenomena di atas, dengan periode pengamatan selama 14 hari.Kontribusi: penelitian ini dapat digunakan oleh investor dalam strategi investasi di bidang saham.        
The Importance of The Code of Ethics in The Public Accountant Profession Lailatul Nafiisa, Birra; Ekasari, Kurnia; Dewi Sri Susilowati, Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.219

Abstract

This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.
Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective Ramadhani, Syefira; Ekasari, Kurnia; Dewi Sri Susilowati , Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.221

Abstract

This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professional ethics acceptable to all groups, Muslims and non-Muslims. So, the professional ethics of Sharia accountants and conventional accountant ethics must be carried out by taking into account aspects of religiosity to prevent cases of violations of accounting ethics to provide benefits for all parties
Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO) Faatin, Faradiba Nurjannah; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.285

Abstract

This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure.  Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.
Sustainability Disclosure of GRI: Is Management Impression? Putri, Yayang Novealita Wahono; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.288

Abstract

This research aims to comparing investigations sustainability reporting disclosure, between the top five F&B company in Indonesia and associate it with the management impression theory. The role of SR auditor is also in the spotlight issue. This research uses descriptive qualitative statistic method to analyze GRI disclosure the top five F&B company in Indonesia using their SR data from 2020-2021. The larger size of company in direct propotion to the number of GRI points disclosed. The greater number of GRI points disclosed always indicates that in preparing their SR, the company is assisted by an independent as assurance. Thus, management impression can be reduced even if it appears a little. Proves that the most important issue faced by the company is the most material to report and shows that indirectly sustainability report is a tool to improve the company’s image. Future research directions have provided coverage wider area of the company and link it to auditing standards furthermore (specific aspect) for reliable sustainability reports that can be useful for stakeholders.
Sustainability Disclosure of GRI Towards Improving The Welfare of Local Communities in Shipping Industry Companies in Surabaya Tumbelaka, Gracesheila Florencia; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.289

Abstract

This research discusses and analyzes the Corporate Social Responsibility (CSR) programs implemented by PT PAL Indonesia (Persero) and PT Adiluhung Saranasegara Indonesia. Using a qualitative approach, this research explores the impact of CSR programs on improving the welfare of local communities. The data analysis method used is content analysis, with the research sample involving PT PAL Indonesia and PT Adiluhung Saranasegara Indonesia in Surabaya. The discussion covers aspects of education, economy, environment, and spiritual well-being. The results show that PT PAL Indonesia is holistically involved in supporting Micro, Small and Medium Enterprises (MSMEs) and the education sector with training and scholarship programs. Involvement in environmental activities and the construction of worship facilities also reflects the company's commitment to spiritual and environmental aspects. PT Adiluhung Saranasegara Indonesia, on the other hand, shows concern for health and social assistance, with the distribution of aid to vulnerable groups and victims of natural disasters. While both companies have not reported fully on GRI 300 (Environment) and GRI 400 (Social) standards, their positive contributions to the well-being of local communities remain significant. However, further steps are needed to increase transparency and comprehensiveness in CSR reporting in order to improve the effectiveness of the companies' CSR reporting.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda, Fania Trisya Andi Kusuma Indrawan Apit Miharso Azaro, Khoirin Dewi Sri Susilowati , Kartika Dewi Sri Susilowati, Kartika Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Firda Rahmawati Handayani, Elvyra HARI PURNOMO Haris, Zainal Abdul Hesti Wahyuni Hesti Wahyuni, Hesti Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi JASWADI, Jaswadi Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kinasih, Asti Sekar Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Melati, Novian Tika Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri, Yayang Novealita Wahono Rahma, Merry Hanif Ramadhani, Syefira Retno Widiastuti Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Soedarso, Elvyra Handayani Suryadi Suryadi Suryan Widati Susilowati, Kartika Dewi Sri Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary