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Pengaruh Kompensasi Finansial Dan Non Finansial Terhadap Kinerja Karyawan Dengan Budaya Organisasi Sebagai Variabel Moderasi Yunita Christy; Sinta Setiana; Chandra Wijaya
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 1 (2020): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i1.4185

Abstract

Compensation is one of the existed factors encountered by every organization. Compensation is aimed to satisfy employees both financially and non-financially. Meanwhile, organization culture is a tool that shapes the habits and characters of employees within the organization. It is said that a good compensation system supported by exemplary good organization cultures is expected to boost the motivation of employees and to cultivate good personality among them which later can influence the organization's performance. Based on these facts, this study tested three hypotheses using Moderating Regression Analysis (MRA) by collecting data from 50 employees at CV ‘X’ which focuses its core business in motorcycle spare part distribution. Regarding the data collected, the findings showed that both financial and non-financial compensation influence the performance of the employees. However, the organization culture cannot moderate the relation between financial and non-financial compensation and organization performance. Therefore, it can be concluded that the existence of organizational culture cannot add more value to both financial and non-financial compensation in terms of influencing the performance of the employees within the current company.  Kata kunci                    :Kompensasi Finansial, Kompensasi Non Finansial, Budaya Organisasi, Kinerja
Peningkatan Kualitas SDM dan Daya Dorong Ekonomi BUMDes Sirnajaya Garut Yunita Christy; Joni; Rini Handayani; Sinta Setiana; Maria Natalia; Imelda Lisa; Sherin Ivana Dewi
SULUH: Jurnal Abdimas Vol 2 No 1 (2020): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v2i1.1546

Abstract

This community service aims to overcome one of the problems of the Village Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java. The problem is that the quality of human resources is low in motivation and competence so that many of the businesses that are run do not operate well, one of which is the business of selling gasoline through mini gas stations. Efforts have been made to improve the operation of the mini gas station business by providing training to improve the quality of human resources in terms of financial literacy and increasing economic impetus in Sirnajaya Village. The training was given to several BUMDes management and meru is a collaboration with the Indonesian Smart Bear Foundation.
Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.622

Abstract

This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accounting student’s leadership perception before and after got this education. We hope that this study can contribute to support the Accounting Profession to have the professional Accountants who deserve to lead this profession in time to come. The research data were obtained through some questionnaires that have been distributed to 100 students who haven’t got the 360 Degree Leadership Education and 100 other students who have got it in 2019. We used Non-Probability Sampling with the Purposive Sampling Method to get representative sample. We also used the descriptive analysis, Simple Linear Regression, and the comparative hypothesis testing to test the hypothesis. The results show that the 360 Degree Leadership Education influences the leadership perception of the Accounting students by 27.5%. This research indicates that there is different leadership perception between these two groups of students. Furthermore, it shows that the Accounting student who haven’t got the 360 Degree Leadership Course tend to agree with the myth of leadership while the other students who have got it show the opposite tendency. Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students.
Financial Knowledge, Internal Control Locus, and Personal Money-Related Behavior: A Survey on Undergraduate Accounting Students Sinta Setiana; Bram Hadianto
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.612 KB) | DOI: 10.33019/ijbe.v6i2.360

Abstract

This research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergraduate accounting department in Maranatha Christian University, distributed into six batches: 2015 to 2020; the number is 413. Considering this feature, we use the stratified random sampling method, setting the batches as the strata. After surveying the 200 students as the samples, the number of responded students is 193; hence, the participation level is 96.50%. Based on this situation, we use the structural equation model based on covariance after the validity and reliability tests are met. To sum up, this research unveils that money-related understanding does not affect student behavior. On the other hand, the internal control locus positively affects personal money-related behavior and financial knowledge.
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
Financial Leverage, Firm Size, Company Age, and Earning Persistence: Evidence From Indonesia Sinta Setiana; Bram Hadianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3311

Abstract

Everlasting earnings are needed for the firms to continue their business, and it becomes an expectation for the stakeholders, such as creditors, shareholders, and managers. Therefore, this study intends to prove the determinants of these earnings persistence. At least three factors are available based on the literature review: financial leverage, firm size, and company age. To make the study focus, it treats financial leverage as the primary variable, and the others become the control. By utilizing the quantitative design based on statistical testing, this study attempts to answer this issue. This study uses the firms in the infrastructure, utilities, and telecommunication sectors in the Indonesian capital market as the population and samples, the probability of t-statistic in the regression model to examine the prearranged hypotheses to achieve this destiny. Once analyzing the data from 2016 to 2019 of 25 companies taken by the simple random sampling technique, this research demonstrates that financial leverage and company age negatively influence this persistence; however, company size exhibits a positive impact. Based on the primary relationship evidence, this study suggests that firms reduce debt levels to avoid future failure, technical insolvency, and bankruptcy. Therefore, they can create earnings persistence from their managed business.
Primary Activities dalam Supply Chain Management: Suatu Langkah Awal pada BUMDes Rancabango, Kecamatan Tarogong Kaler, Kabupaten Garut Sherlywati; Carolina; Yani Monalisa; Tan Kwang; Yunita Chirsty; Rapina; Sinta Setiana; Nunnik Lestari Dewi; Meyliana; Silvia; Ester Natalia
SULUH: Jurnal Abdimas Vol 3 No 1 (2021): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i1.1968

Abstract

Suatu rangkaian pendampingan pengembangan BUMDes Rancabango, Kecamatan Tarogong Kaler, Kabupaten Garut terus dilakukan oleh Program Studi Magister Akuntansi Universitas Kristen Maranatha. Program kerja di tahun 2021 secara khusus menghasilkan desain supply chain management primary activities terhadap produk-produk unggulan dari Kabupaten Garut yang rencananya akan didistribusikan kepada enduser, termasuk di Kota Bandung. Metode dan prosedur pada penelitian ini adalah deskriptif dengan pendekatan kualitatif. Pembahasan hasil penelitian ini berupa desain supply chain management yang berfokus kepada kelompok aktivitas-aktivitas utama yang terdiri dari: inbound logistics, operation, outbound logistics, marketing and sales, services.
AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3291

Abstract

This study aims to identifying effect of individual and organizational factors to audit quality in the blockchain technologhy era. Analysis of data uses multiple linear regression. Unit of analysis in this research are auditor in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to identifying the effect of individual and organizational factors to enhance Audit Quality In The Blockchain Era. We find that the business process knowledge of auditors have positively influence to the audit quality, IT Knowledge of auditors have robust influence to the audit quality, and keep to update accounting standards knowledge.
Financial literacy, gender, and economic behavior: The perspective of undergraduate accounting students Setiana, Sinta; Debbianita, Debiannita; Eunike, Eiren
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1093

Abstract

This study aims to check and analyze the impact of financial literacy and gender on economic behavior. The population comprises 247 active undergraduate accounting students of Maranatha Christian University in batches 2019, 2020, and 2021. Moreover, the Slovin formula with a 1% error margin calculates the total samples 241, taken by stratified random sampling. Unfortunately, only 229 students responded to the survey between September and October 2022. Therefore, the structural equation based on covariance analyzes the related responses through checking hypotheses. After testing and discussing them, this study infers that financial literacy does not affect economic behavior. However, males are better at financial behavior than females. Public interest statementsBased on the result of this study, the undergraduate accounting department suggests that the students follow a registered financial planning class before graduation to get the recognized competency documented in the diploma supplement. Coincidentally, the class to get this certification is organized by appointed lecturers in the undergraduate management department at Maranatha Christian University. Therefore, this class can give them a deeper understanding of personal financial management.
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era) Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1278

Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.