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Kurnia Ekasari

Politeknik Negeri Malang

Author-ID : 258465

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Persepsi (Tidak) Etis Mahasiswa Akuntansi: Ditinjau dari Pengetahuan Etika, Religiusitas dan Love of Money Elsya Panduwinasari; Kurnia Ekasari; Kartika Susilowati
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

The purpose of this study is to examine the influence of ethical knowledge, religiosity and love of money 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 210 respondents. The data collection method uses a questionnaire containing 72 questions related to ethical knowledge, religiosity, love of money and unethical perception. The results of the study prove that the ethical knowledge has a significant and negative effect on the unethical perception of accounting students. The level of religiosity does not have a significant and positive effect on the unethical perception of accounting students. And also the love of money has a significant and positive effect on the unethical perception of accounting students. Simultaneously the ethical knowledge, religiosity, love of money have a significant effect on the unethical perception of accounting students.

Improving the quality of business processes with Financial information systems Kurnia Ekasari; Nurafni Eltivia; Bagas Brian Pratama; Nur Azizah
International Journal of Informatics, Economics, Management and Science (IJIEMS) Vol 1 No 2 (2022): IJIEMS (August 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

This study aims to analyze the impact of the application of information technology on the company's business processes, especially in the financial administration process. The analysis technique adapts the Miles and Huberman model using the Business Process Management (BPM) framework. The BPM framework was chosen because it can provide a more comprehensive measurement in assessing the implementation of the use of information technology in the financial administration process. There are three research stages: data reduction from documentation, questionnaires, and interviews. Then the data is presented using the matrix and the Business Process Management Notation (BPMN) model. Moreover, the last is the conclusion formulation stage with evaluation using the Business Process Improvement (BPI) framework. This study shows that applying financial information systems in companies has benefits in simplifying processes, saving cycle time, preventing errors, increasing standardization, and improving large-scale processes by automating company processes.

EVALUASI SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN MANUFAKTUR Nur Azizah; Nur Indah R; Kurnia Ekasari
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 5 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

In this study, one of the problems that was found was that PT. Hamifaro Jaya Lestari's cash receipts and disbursements accounting information system was not as good as it could be because it still used a manual system of recording by writing in a book and using Excel. Therefore, this could result in unrecorded transactions, preventing the organization from receiving daily precise and valid cash situations for decision-making purposThis study's objective is to build an Accounting Information Approach (AIS) for cash flow receipts and expenditures utilizing a modeling system based on Business Process Modeling and Notation (BPMN). The research technique is applied research, with a special emphasis on research and development (Research & Development / R&D). As a result of the research, the proposed BPMN. Based business process architecture will be evaluated by manufacturing companies. This research is valuable to the organization as an evaluation tool for the present Accounting Information System, which can be made more effective and efficient in numerous stages

Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure? English Sinta Fatmaria Tantri; 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.v2i4.161

This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.

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

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.

Different Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)? Syefira Ramadhani; 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.v2i4.178

A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.

Analisis Konten Terhadap Pengungkapan Etika dan Integritas Pada Sustainibility Reporting Kurnia Ekasari; Nurafni Eltivia; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.035 KB)

The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research. Abstrak Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.

Penyelarasan Pendidikan Akuntansi melalui Trisakti Jiwa Kurnia Ekasari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 2 (2015): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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

This research aim is to improve accounting education. The research method used is a critical reflection. The research steps are: (1) evaluating the existing accounting education and (2) using the evaluation result as an accounting education alignment through Trisakti Jiwa. The research results show the accounting education alignment is needed to face the world's changing, especially to encounter ASEAN Community. The accounting education alignment is done by integrating Trisakti Jiwa: thinking, feeling, and effort with education purposes, educational materials, educators, learners, and learning methods. This accounting education alignment will create accountant that not only understand accounting theory and accounting skills but also have sensitivity to the environment, social change, and having the persistence to stand on the right things. Abstrak Penelitian ini menggunakan metode refleksi kritis dan bertujuan untuk memperbaiki pendidikan akuntansi. Langkah-langkah dalam penelitian ini terdiri dari: (1) mengevaluasi pendidikan akuntansi yang ada dan (2) menggunakan hasil evaluasi sebagai penyelarasan pendidikan akuntansi melalui Trisakti Jiwa. Hasil penelitian menunjukkan penyelarasan pendidikan akuntansi diperlukan untuk menghadapi perubahan dunia, khususnya dalam menghadapi Masyarakat Ekonomi ASEAN. Penelitian ini melakukan penyelarasan pendidikan akuntansi dengan cara mengintegrasikan Trisakti Jiwa yaitu cipta, rasa, dan karsa terhadap tujuan pendidikan, materi pendidikan, pendidik, peserta didik, dan metode pembelajaran. Penyelarasan pendidikan akuntansi ini, akan menghasilkan akuntan yang memahami dan memiliki keterampilan akuntansi, serta peka terhadap lingkungan dan perubahan sosial, sehingga memiliki kekuatan untuk berdiri tegak di atas kebenaran.

Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The textâ€™s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.

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

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.

Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda Dwita Ramadhani Ananda, Fania Trisya Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Azaro, Khoirin Edra Arkananda Gultom Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Faradiba Nurjannah Faatin Fathimatus Zahro Fazda Oktavia Firda Rahmawati Frantika, Shintiya Yulia Hanifatul Hasanah Hari Purnomo Haris, Zainal Abdul Hesti Wahyuni Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi Jaswadi Kabul Putra Imanuel Mone Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kinasih, Asti Sekar Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Levina Aprilia Valda Melati, Novian Tika Merry Hanif Rahma Merry Hanif Rahma Mufida, Farah Ayu Nur Azizah Nur Azizah Nur Indah R Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri Navalina, Ivana Larasati Putri, Yayang Novealita Wahono Ramadhani, Syefira Retno WIDIASTUTI Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Siti Romlah Suryadi Suryadi Suryan Widati Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yayang Novealita Wahono Putri Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary

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