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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Pengabdian (JDP) IJBE (Integrated Journal of Business and Economics) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ACCRUALS (Accounting Research Journal of Sutaatmadja) AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Akuntansi Bisnis & Manajemen (ABM) Jurnal Ekonomi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
Sinta Setiana
Universitas Kristen Maranatha
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Community Service: Communication in Digital Era: Business Presentations and Their Relevance in the Workplace Hidayat, Vinny Stephanie; Carolina, Verani; Handayani, Rini; Kambono, Herman; Wijaya, I Nyoman Agus; Setiana, Sinta; Tan , Kwang En; Surifran, Vicky Putra
Jurnal Pengabdian Pada Masyarakat Vol 9 No 1 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i1.717

Abstract

For GJKI Andir Bandung members, a community service event with the topic "Communication in Digital Era" was held on October 14, 2023, and 60 people attended. This community service project aims to improve the younger generation's comprehension of business communication and how to deliver business presentations effectively in front of an audience. "Speak Up: Changing the World By Talking" was the title of the presentational material. Counseling, group business communication exercises, business presentation exercises, conversations, and question-and-answer sessions are all used to carry out this activity. After taking part in this service activity, it can be said that the participants have a better understanding of the concept of business communication and can make straightforward business presentations.
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi Yunita Christy; Maria Natalia; Sinta Setiana; Richard Anthony
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.16273

Abstract

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation
GREEN INNOVATION, SUSTAINABLE COMPETITIVE ADVANTAGE DAN SUSTAINABILITY PERFORMANCE Marpaung, Elyzabet Indrawati; Setiana, Sinta; Wijaya, Anggela -
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4627

Abstract

ABSTRACT Today companies must be environmentally responsible to contribute to social welfare and achieve levels of competitiveness and financial success.This research aims to test whether green innovation has an effect on sustainable competitive advantage, whether sustainable competitive advantage has an effect on sustainability performance, whether green innovation has an effect on sustainability performance, and whether sustainable competitive advantage can mediate the effect of green innovation on sustainability performance. This research uses research methods with quantitative design and survey methods. Respondents in this research were employees of companies in Indonesia in the raw goods, industrial, primary consumer goods, non-primary consumer goods and health sectors who had work experience of more than 3 years. Data were analyzed using Structural Equation Modeling (SEM) with the alternative partial least squares method as a tool to help draw conclusions. The research results show that green innovation has a positive effect on sustainable competitive advantage, sustainable competitive advantage and green innovation have a positive effect on sustainability performance, and sustainable competitive advantage can mediate the effect of green innovation on sustainability performance, so it can be concluded that the type of mediation in this research is partial mediation.Keywords: Green Innovation, Sustainable Competitive Advantage, Sustainability Performance
Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.
Financial Risk Management Strategies in Startup Companies: Accounting Perspectives Silaban, Barnabas Tridig; Setiana, Sinta; Tanujaya, Tyara Angel Clarissa
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

Startup companies face significant financial risks due to the innovative nature of their business, high levels of uncertainty, and limited resources. This study aims to explore financial risk management strategies in startup companies from an accounting perspective using a mixed-methods approach. This method combines quantitative analysis of startup financial data with in-depth qualitative interviews with company founders, financial managers, and accountants. This research also involves support and data from various institutions such as the Financial Services Authority (OJK), the Indonesian Venture Capital Association (Amvesindo), and the Indonesian Startup Studio from the Ministry of Communication and Information Technology (Kominfo). The results of quantitative research show that the implementation of accrual-based financial reporting systems, risk-based budget utilization, and proactive cash flow management are the main practices in reducing financial risks. Meanwhile, qualitative findings reveal that understanding of financial risk is often limited, especially in early-stage startups. An effective risk mitigation strategy involves a combination of the use of digital accounting technology supported by institutions such as IDX Incubator, as well as strict management of debts and receivables with investor collaboration through platforms such as Amvesindo. This study concludes that the integration of modern accounting approaches with a deep understanding of startup risk dynamics can increase a company's resilience to financial challenges. The study recommends the development of a risk accounting-based training model with support from the Indonesian Institute of Public Accountants (IAPI) and University Research Institutes, as well as increased access to financial resources through the support of institutions such as BEKRAF and the Asian Development Bank (ADB). Further research is expected to explore the application of this strategy in a broader context and with a variety of industry sectors.
Penerapan Sistem Informasi Akuntansi berbasis Aplikasi Excel pada Organisasi Non-Profit Joni Joni; Verani Carolina; Endah Purnama Sari Eddy; Maria Natalia; Sinta Setiana; Barnabas Tridig Silaban; Jerry Jerry; Najmi Mutia Juhaeni; Glorya Sophieana; Nindy Tanison
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.19990

Abstract

Sistem informasi akuntansi adalah kunci utama di dalam menciptakan keputusan strategis organisasi. Sistem ini banyak dikembangkan pada organisasi berbasis laba, namun masih sangat terbatas pada organisasi non-profit. Yayasan sebagai salah satu organisasi non-profit memiliki ketidakpahaman mengenai laporan keuangan terkait pertanggungjawabannya kepada donatur maupun penilaian kinerja mereka. Tujuan pengabdian kepada masyarakat ini adalah untuk menerapkan sistem informasi akuntansi pada yayasan sebagai organisasi non-profit. Metode yang digunakan antara lain memodifikasi sistem informasi akuntansi, pelatihan dan pendampingan. Pengabdian ini memberikan beberapa hasil penting antara lain, pertama pengabdian ini menciptakan aplikasi sistem informasi berbasis Excel yang tepat bagi mitra. Kedua, beberapa fitur telah dimodifikasi yaitu chart of account penerima donasi, pendonor, dan piutang masyarakat. Ketiga, melalui pengabdian ini juga semua fitur penciptaan sistem informasi keuangan pada mitra dapat diintegrasikan di dalam satu aplikasi Excel. Mitra telah berhasil membuat laporan keuangan dengan bantuan aplikasi Excel sehingga menunjukkan keberhasilan kegiatan pengabdian ini. Diharapkan pendampingan keberlanjutan tetap diberikan untuk memastikan sistem informasi akuntansi berjalan secara berkelanjutan pada yayasan.
Pengaruh Pemahaman Manajer Atas Karakteristik Informasi Akuntansi Manajemen dan Aplikasinya terhadap Kinerja Manajerial Sinta Setiana
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.286

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer atas karakteristik infomasi akuntansi manajemen dan aplikasinya terhadap kinerja manajerial di propinsi Jawa Barat. Penelitian ini menggunakan metode sensus. Jumlah objek penelitian terdiri dari industri makanan dan minuman yang difokuskan pada pasar global, khususnya pada AFTA 2003, Data yang dibutuhkan terdiri dari data primer yang diperoleh melalui kuesioner dan data sekunder yang mendukungpenelitian ini. Untuk menganalisis data dan menguji hipotesis digunakan analisis jalur. Hasil penelitian menunjukkan bahwa: 1) pemahaman manajer atas karakteristik informasi akuntansi manajemen mempunyai pengaruh positif terhadap aplikasinya, 2) aplikasi karakteristik informasi akuntansi manajemen mempunyai pengaruh positif terhadap kinerja manajerial, dan 3) pemahaman manajer atas karakteristik infomasi akuntansi manajemen melalui aplikasinya mempunyai pengaruh positif terhadap kinerja manajerial.Kata Kunci : akuntansi manajemen, karakteristik informasi akuntansi manajemen, kinerja manajerial
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
Pengaruh Kecerdasan Emosional Terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender Lauw Tjun Tjun; Santy Setiawan; Sinta Setiana
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.374

Abstract

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality. This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools. Base on this test, the account understanding of woman is greater than account understanding of man. Keywords: Emotional Quotient, account understanding
Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintahan Daerah Kota Bandung (Studi Kasus pada Badan Kepegawaian, Pendidikan dan Pelatihan; Bagian Umum dan Perlengkapan dan Badan Kesatuan Bangsa dan Politik) Yunita Christy; Sinta Setiana; Puput Cintia
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.469

Abstract

AbstractThe creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better resultsKeywords: Government Agency Performance Accountability System (SAKIP), Performance,     Contractibility, SKPD   Bandung
Co-Authors Aura Regia Crystalin Barnabas Tridig Silaban Bram Hadianto Carolina Chandra Wijaya Debbianita, Debiannita Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Enny Prayogo Ester Natalia Eunike, Eiren Febianti, Febi Glorya Sophieana Hanny Hanny Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Imelda Lisa Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni, . Kambono, Herman Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lisa, Imelda Maria Natalia Maria Natalia Maria Natalia, Maria Meliana Halim Meliana Halim Meyliana Meyliana Meyliana Monalisa, Yani Najmi Mutia Juhaeni Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunnik Lestari Dewi Oktavianti Oktavianti Pranata, Ilham Puput - Cintia Puput Cintia Puput Cintia, Puput Ranesa Thedya Rapina Richard Anthony Rini Handayani Rini Handayani Rini Handayani Rusyana, Finna Santy Setiawan Se Tin Sherin Ivana Dewi Sherlywati Sherlywati Silaban, Barnabas Tridig Silvia Steven Asher Surifran, Vicky Putra Tan , Kwang En Tan Kwang Tan Kwang En Tanujaya, Tyara Angel Clarissa Verani Carolina Vinny Stephanie Hidayat Wijaya, Anggela - Wijaya, I Nyoman Agus Yani Monalisa Yenni Carolina Yunita - Christy Yunita Chirsty Yunita Christy Yunita Christy Yunita Christy