Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi MBIA Jurnal Ilmiah Akuntansi dan Bisnis Conference on Community Engagement Project (Concept)
Alice Alice
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PERKEMBANGAN AKUNTANSI BRUNEI DARUSSALAM DAN ANALISIS SHENANIGANS DALAM LAPORAN KEUANGANNYA Natalis Christian; Felicia Aw; Fiorentina Fiorentina; Alice Alice; Anisah Aufah
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.998 KB) | DOI: 10.38043/jiab.v6i1.3017

Abstract

Brunei adalah satu-satunya negara berdaulat sepenuhnya di Kalimantan, sisa wilayah pulau dibagi antara negara Malaysia dan Indonesia. Menurut Dana Moneter Internasional (IMF), Brunei menempati urutan kelima di dunia berdasarkan produk domestik bruto per kapita pada paritas daya beli. Ada dua jenis Standar Akuntansi yang akan diadopsi di Brunei Darussalam, yaitu Standar Pelaporan Keuangan Internasional (IFRS) dan Standar Akuntansi Brunei Darussalam (BDAS) yang dikeluarkan oleh BDASC untuk entitas lain yang tidak memiliki akuntabilitas publik (entitas kepentingan non-publik). Dengan analisis yang penulis lakukan berdasarkan laporan tahunan dan laporan keuangan dengan memakai objek Bank Islam Brunei Darussalam (BIBD) selama 5 tahun terakhir, hasil analisa menunjukkan bahwa perusahaan tidak melakukan praktik Shenanigans 1, Shenanigans 2, Shenanigans 4, Shenanigans 5, Shenanigans 6, Shenanigans 7. Bank Islam Brunei Darussalam (BIBD) melakukan teknik Shenanigans 3 dalam pencatatan laporan keuangannya tanpa pengaruh yang signifikan (jumlah yang kecil) sehingga laporan keuangan masih wajar dan tidak merugikan pihak yang bersangkutan. Kata Kunci: Brunei Darussalam, Perkembangan Akuntansi, Teknik Shenanigans.
Efektivitas Komite dan Mekanisme Tata Kelola Perusahaan terhadap Pencegahan Kejahatan Keuangan Alice Alice; Natalis Christian
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.546

Abstract

Abstract The research objectives of this study are to analyze the effectiveness of committee and mechanism of corporate governance to prevent financial crime. Financial Crime often occur inside the company, especially in Indonesia. Financial crime covers fraud, money laundering, bribe, corruption, terrorist financing and so on. At 2018, there’s case where PT. Garuda Indonesia committed revenue recognition fraud by recognizing revenue amounted to USD 239 million from Mahata Aero Teknologi which is yet to be received by the end of 2018. The company’s management and external audit are fined for the negligent in preventing the fraud. Therefore, the effectiveness of company’s organizational structure played a big role to supervise and prevent the occurrence of financial crimes. In this discussion, the author investigates the effectiveness of audit committee, board of commissioners, stand-alone risk committee, external audit, effect of managerial ownership and company’s performance toward financial crime. Data for the research were collected from secondary data found in annual report of 426 companies and analyzed using logistic regression method using SPSS 25. The study findings prove that stand-alone risk committee, external audit, and company’s performance have a significant negative effect toward financial crime, while size of audit committee have a significant positive effect toward financial crime. Research show that meeting frequency of audit committee, board of commissioners, and managerial ownership has no significant effect toward financial crime
DESIGN OF ACCOUNTING SYSTEM AND FINANCIAL REPORTING IN PT. AUTO 88 INDONESIA Alice Alice; Natalis Christian
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Practical Work is done with the purpose to simplify transaction recording and produce financial reports for PT. Auto 88 Indonesia according to accounting principles that apply to MSMEs. Transaction recording of PT. Auto 88 Indonesia is done manually with Microsoft Excel, and financial report is not made. The solution to this problem is the creation of a computer-based program using Microsoft Access to record transactions and produce MSME financial reports. Data collection for the program is carried out by conducting interviews and operational observations of MSMEs. The accounting program with Microsoft Access is designed to match the data collected from the interviews. The financial reports produced in this program start from the profit/loss report, changes in equity report, statement of financial position, and so on. Implementation of Access program at PT. Auto 88 Indonesia by the owner is carried out after the program produced is in accordance with the needs. PT. Auto 88 Indonesia can record transactions in accordance with applicable MSME accounting principles and can produce financial reports. Thus, PT. Auto 88 Indonesia can find out new information that could not be known before through manual recording. Accounting records can be done neatly and systematically compared to before.
Dampak Behavioral Finance Terhadap Keputusan Investasi dengan Persepsi Risiko sebagai Variabel Moderasi Pada Masyarakat Kota Batam Alice Alice; Hery Haryanto
MBIA Vol 21 No 2 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i2.1852

Abstract

This study aims to analyze the effect of financial literacy, financial knowledge, overconfidence, financial behaviour, risk aversion and risk perception on investment decisions with risk perception as a moderating variable. The type of research used is quantitative with descriptive analysis research methods. The kind of data used is primary data, with data collection in the form of questionnaires distributed by researchers to bank customers in Batam City. The sample obtained from the results of the questionnaire distribution was 375 respondents using purposive sampling with Slovin's formula. The data analysis method uses a structural equation model with validity and reliability tests using the Smart PLS 3 application. The results of this study prove that there is a significant influence on investment decisions by financial literacy, financial knowledge, overconfidence, financial behaviour, risk aversion and risk perception, but the moderating variable does not have a significant effect. Keywords: Investment Decision, Behavioral Finance, Financial Literacy Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh dari literasi keuangan, pengetahuan keuangan, sikap terlalu percaya diri, perilaku keuangan, aversi risiko dan persepsi risiko terhadap keputusan investasi dengan persepsi risiko sebagai variabel moderasi. Jenis penelitian yang digunakan adalah kuantitatif dengan metode penelitian analisis deskriptif. Jenis data yang digunakan adalah data primer dengan metode pengumpulan data berupa kuisioner yang disebarkan oleh peneliti kepada kalangan nasabah bank di Kota Batam. Sampel yang didapatkan dari hasil penyebaran kuisioner adalah sebanyak 375 responden menggunakan purposive sampling dengan formula slovin. Metode analisis data menggunakan model persamaan structural dengan uji validitas dan reliabilitas menggunakan bantuan applikasi Smart PLS 3. Hasil dari penelitian ini menunjukkan pengaruh yang signifikan terhadap keputusan investasi oleh literasi keuangan, pengetahuan keuangan, sikap terlalu percaya diri, perilaku keuangan, aversi risiko dan persepsi risiko tetapi variabel moderasi tidak memberikan pengaruh yang signifikan. Kata kunci: Keputusan Investasi, Perilaku Keuangan, Literasi Keuangan
Co-Authors Anisah Aufah Christian, Natalis Felicia Aw Fiorentina Fiorentina Hery Haryanto