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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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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

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.

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

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

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

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

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: 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

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

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

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.

The Disclosure of Sustainability Report Based on GRI 300 on Agricultural Companies Listed on The Indonesia Stock Exchange The Year 2020-2022 Mufida, Farah Ayu; Kurnia Ekasari, Kurnia Ekasari; 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.v3i5.286

The purpose of the study was to study and compare the level of completeness of disclosure of the Sustainability Report of companies in Sub-Sector of agriculture listed on the Indonesia Stock Exchange. The type of research used is qualitative research with a method of descriptive analysis of secondary data sustainability reports year from each company year 2020 to 2022. In general, the disclosure of environmental topics from seven companies in the agricultural sub-sector listed on the Indonesia Stock Exchange rose in 2021 and 2022 when compared to 2020. This shows that the level of concern for the seven companies to the community and stakeholders increases. The total GRI Standards for general disclosures and specific topics are 32 disclosures. At PT Astra Agro Lestari Tbk, PT Austindo Nusantara Jaya Tbk, PT Eagle High Plantation, and PT Sawit Sumbermas Sarana Tbk there is an increase in disclosure of sustainability reports. On the other hand, at PT Cisadane Sawit Raya Tbk the same every year. While PT Dharma Satya Nusantara Tbk experienced a decline and PT Mahkota Group Tbk had fluctuations. The company with the highest level of completeness is PT Austindo Nusantara Jaya Tbk with an average of 85% which discloses as much and the company with the lowest level of completeness is PT Cisadane Sawit Raya Tbk of 13%.In terms of the efforts of companies in the environmental aspect in general have made the best efforts and comply with government regulations. These companies disclose their commitments, efforts, and achievements in their sustainability reports, even with business targets and prospects.

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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