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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURISMA: Jurnal Riset Bisnis & Manajemen JAF- Journal of Accounting and Finance eCo-Buss JUDICIOUS: Journal of Management International Journal of Marketing and Human Resource Research JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba
Kartika Berliani
Universitas Indonesia Membangun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Online Learning Readiness, Accounting Automation and Learning Process Ferry Kosadi; Devyanthi Syarief; Kartika Berliani; Muhammad Iqbal Alamsyah
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4619

Abstract

This research was conducted to evaluate the increase in intention to contribute to the automation of accounting in order to increase digital literacy and formulate virtual learning patterns of computerized accounting practice. There are obstacles in online learning in the form of the effectiveness of learning outcomes, especially on practical materials to improve skills or proficiency in mastering computerized accounting, accompanied by a gap in understanding in the technical field of design and automatic transaction processing with programming language instructions for accounting application design. Experimental designed through the stages of practicing on cloud-based accounting followed by a diffusion stage of practice through spreadsheet applications with automation program instructions as a mediator for increasing digital literacy. Analyze with PLS-SEM to evaluate between online learning readiness, computerized accounting and digital automation with learning process. The novelty is to focus on the technical learning of accounting computerized practices completed by automation processing with algorithms and programming scripts to enhance digital literacy. The results indicate a significant increase in the intention to improve digital literacy and contribute to the development of accounting automation & digitization as well as understanding of program language and application design. There is an increasing intention to contribute to the development of automation and digitalization of accounting by the process of repeated exercise (diffusion) through a certain pattern that indirectly increasing their digital literacy.
Pengaruh Tingkat Pengangguran, Tingkat Pendidikan dan Laju Pertumbuhan Penduduk Terhadap Tingkat Kemiskinan Penduduk Provinsi Jawa Barat Tahun 2015-2020 Berliani, Kartika
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.769 KB) | DOI: 10.36418/syntax-literate.v6i2.2244

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh tingkat pengangguran, tingkat pendidikan dan laju pertumbuhan penduduk terhadap tingkat kemiskinan di Provinsi Jawa Barat Tahun 2015-2020. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif, dengan metode pengumpulan data dalam penelitian ini yaitu dengan menggunakan data time series selama 6 tahun yaitu tahun 2015-2020 dari total keseluruhan Provinsi Jawa Barat, sumber data berupa data-data sekunder yang diambil dari Badan Pusat Statistik Provinsi Jawa Barat dianalisa melalui uji asumsi klasik, uji hipotesis, uji regresi linear berganda, dan koefisien determinasi menggunakan aplikasi SPSS. Berdasarkan hasil perhitungan baik secara parsial dan simultan tingkat pengangguran, tingkat pendidikan dan laju pertumbuhan penduduk berpengaruh terhadap tingkat kemiskinan penduduk Provinsi Jawa Barat Tahun 2015-2020, dengan koefisien determinasi sebesar 0,999 artinya bahwa 99,9% variabel kemisikinan dapat dipengaruhi dari tingkat pengangguran, tingkat pendidikan dan laju pertumbuhan penduduk, sedangkan sisanya sebesar 0,1 % dapat dijelaskan oleh variabel lain dimana tidak diteliti oleh peneliti dalam penelitian ini. Saran yang harus dilakukan pemerintah adalah dengan memperhatikan peningkatan kualitas SDM, dengan cara membuat pelatihan-pelatihan untuk meningkatkan pendidikan dan keterampilan tenaga kerja agar bisa bersaing dalam memperoleh pekerjaan sehingga tidak terjerat dalam kemiskinanserta menekan laju pertumbuhan penduduk misalnya dengan cara mengerakkan kembali program transmigrasi, pemerataan lapangan kerja, memberlakukan tariff tinggi bagi para imigran dan sebagainya.
Urgensi Persistensi Laba: Antara Debt To Asset Ratio, Current Ratio, Volatilitas Arus Kas Operasi Dan Return On Asset Pada Perusahaan Jasa Subsektor Transportasi Dan Logistik Yang Terdaftar Di Bei Periode Tahun 2015-2022 Linda Herliawati; Kartika Berliani
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1187

Abstract

Tujuan dilakukannya penelitian ini adalah untuk memverifikasi sejauh mana Debt to Asset Ratio, Current Ratio, Volatilitas Arus Kas Operasi, dan Return on Asset dapat mempengaruhi Persistensi Laba pada perusahaan-perusahaan subsektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan dengan memanfaatkan metode kuantitatif yang menggabungkan pendekatan deskriptif dan verifikatif. Data sekunder yang digunakan merupakan laporan keuangan delapan tahun terakhir dari perusahaan-perusahaan jasa di subsektor transportasi dan logistik. Metode yang digunakan dalam pengambilan sample adalah Purposive Sampling, sehingga berdasarkan kriteria yang diterapkan dari 30 populasi yang terdaftar, hanya 7 populasi yang berhasil memenuhi kriteria dan direkomendasi untuk digunakan sebagai objek penelitian. Hasil temuan analisis deskriptif menunjukan rata-rata nilai Persistensi Laba sebuah perusahaan sebesar 0,088, yang jelas berada di bawah ambang 50%, menunjukkan bahwa mayoritas perusahaan memiliki tingkat konsistensi laba yang kurang memuaskan. Sedangkan hasil analisis verifikatif menyimpulkan bahwa variabel-varibel seperti DAR, CR, VAK, dan ROA secara serentak memengaruhi persistensi laba. Hasil ini didukung oleh nilai f-hitung yaitu 3,288 dengan p-value 0,015, menunjukkan bahwa variabel-variabel tersebut memengaruhi secara signifikan terhadap persistensi laba. Kesimpulan yang dapat ditarik adalah manajemen keuangan haruslah cermat dan terfokus pada pengelolaan utang, likuiditas, volatilitas arus kas, dan efisiensi penggunaan aset, sehingga dapat menjaga konsistensi laba perusahaan dalam jangka panjang di sektor transportasi dan logistik.
The Effect of Return on Assets, Interest Rates, and Inflation on Stock Prices in Private Banks 2015-2023 Renita Melinda; Kartika Berliani
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1538

Abstract

The objective of this research is to examine the impact of inflation, interest rates, and return on assets (ROA) on the stock prices of private banks that are listed on the Indonesia Stock Exchange between 2015 and 2023. With approaches to verification and description, the research methodology is quantitative. The financial reports from banking sub-sector companies obtained through documentation approach and literature review constitute the secondary data used. The study sample, which included Bank OCBC NISP (NISP), Bank BCA (BBCA), and Bank Permata (BNLI), was selected using purposive sampling. Descriptive and verification statistics, such as multiple linear regression and traditional assumption tests, were used to analyse the data. The t-test results indicate that while interest rates have a nearly substantial negative link with stock prices, inflation has no significant effect on stock prices, and return on assets (ROA) has a large positive effect. The findings of the F test demonstrate that the combination of ROA, interest rates, and inflation in the regression model significantly affects stock prices. According to the study, the stock prices of Indonesian private banks show no obvious effect from inflation, financial performance (ROA) and interest rates are major drivers. For investors and financial managers making financial strategy and investment decisions, these findings offer insightful information.
THE STUDI KELAYAKAN LOKASI MELALUI ANALISA POTENSI PASAR DAN PROYEKSI KEUANGAN MENGGUNAKAN MAPPING BCG MATRIKS YANG DIMODIFIKASI PADA USAHA KECIL MENENGAH: (Studi Kasus pada Usaha Kuliner “Ayam Edward”) Alamsyah, Muhammad Iqbal; Berliani, Kartika
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 10 No. 1: April 2020
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.936 KB) | DOI: 10.34010/jurisma.v10i1.2556

Abstract

Setiap tahun UKM baru yang menjual makanan dan minuman atau jajanan dalam bentuk cafe, restoran, rumah makan, gerobak, ataupun pedagang kaki lima muncul di Kota Bandung. Namun, diantara para UKM tersebut tidak dapat berlangsung lama, mereka berpendapat bahwa usahanya tutup dikarenakan lokasi usaha yang dimilikinya tidak strategis atau potensi daerahnya kurang menarik. Sedangkan pengambilan keputusan penentuan lokasi yang dilakukan oleh pemilik UKM biasanya hanya menggunakan pendapat mereka pribadi tanpa menggunakan analisis. Penelitian ini yang memiliki tujuan untuk menghasilkan alat analisis yang dapat digunakan oleh UKM dalam menentukan lokasi usaha dalam bentuk studi kelayakan (feasibility study) lokasi usaha menggunakan alat ukur BCG-Matriks yang dimodifikasi dengan analisa potensi pasar dan proyeksi keuangan. Penelitian ini merupakan studi kasus pada salah satu UKM di kota Bandung Berdasarkan hasil perhitungan maka lokasi yang dipilih dan layak direkomendasikan untuk dibuka yaitu lokasi di daerah Buahbatu. Kata Kunci : Feasibility Study, Potensi Pasar, Proyeksi Keuangan, BCG Matriks, Usaha Kecil Menengah
Pengaruh Sistem Pengendalian Internal Pemerintah, Good Governance, dan Komitmen Organisasi Terhadap Kinerja Manajerial (Pada Kecamatan Baleendah Kabupaten Bandung) Sunjaeni, Marisa; Berliani, Kartika
JUDICIOUS Vol 5 No 1 (2024): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v5i1.1625

Abstract

In the current era of regional autonomy, every local government is required to realize good and clean governance. The managerial performance of government agencies is currently in the public spotlight. People who receive services from government agencies begin to question their performance in carrying out their duties as public servants. The research method used is a quantitative method with a descriptive and verifiable approach. The data used in this study is primary data obtained from the results of a questionnaire distributed to 92 employees of Baleendah sub-district, Bandung Regency. The sampling technique is Non-probability Sampling using a saturated sampling approach. To measure the magnitude of the influence of independent variables on dependent variables, classical assumption tests, multiple linear regression tests, Pearson product moment coefficient tests, determination coefficient tests and hypothesis testing were partially and simultaneously used using. This study aims to determine the influence of the Government Internal Control System (X1), Good Governance (X2), Organizational Commitment (X3) and Managerial Performance (Y) in Baleendah District, Bandung Regency. Based on the respondents' answers, it is expected to increase employee involvement, maximize their contribution to the delivery of Information and Communication, provide equal treatment to the community and increase a sense of loyalty and totality towards their workplace.
Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan: (Pada Badan Pengelolaan Keuangan dan Asset Daerah Kota Bandung Tahun 2022) Utami, Rachma Hida Silfa; Berliani, Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2200

Abstract

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset Dan Sales Growth Terhadap Devidend Payout Ratio: (Pada Perusahaan Manufaktur Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2022) Sari, Mutia; Berliani, Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2224

Abstract

The purpose of the research is to explore the impact of financial factors, such as Current Ratio, Debt to Equity Ratio, Return on Asset, and Sales Growth, on Dividend Payout Ratio in property and real estate sub-sector manufacturing companies that have been listed on the IDX from 2016 to 2022. The research results obtained through the application of quantitative methods that integrate verification and descriptive approaches to find clarity of knowledge. The study applied secondary data, namely the Financial Statements of property and real estate subsector manufacturing companies for 7 years (2016-2022). Sampling using nonprobability sampling, namely purposive sampling, where from a total of 85 populations listed on the IDX, only 8 populations managed to meet the criteria and could be recommended for use in the study. Descriptive analysis shows the range of Devidend Payout Ratio (DPR) values between 2.20 and 93.00, with an average of 28.005 and a standard deviation of 21.57081. DPR that exceeds the industry range of 20%-50% indicates good performance for shareholders or investors. The verification test results state that Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) have a significant influence on DPR, while Sales Growth (SG) has no effect. The simultaneous interaction between CR, DER, ROA, and SG also affects DPR significantly, explaining 76.4% of DPR variation. Keywords: Current Ratio; Debt to Equity Ratio; Return on Asset; Sales Growth; and Dividend Payout Ratio.
Pengaruh partisipasi anggaran, komitmen organisasi, dan good governance terhadap kinerja manajerial Purwanti, Erin; Berliani, Kartika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to examine the effect of Budgetary Participation, Organisational Commitment, and Good Governance on Managerial Performance. The method used is a quantitative method with a descriptive verification approach. The population in this study consisted of 56 respondents. The sample used is non-probability sampling using a saturated sampling approach. To measure the influence of the independent variable on the dependent variable, the classical assumption test, multiple linear regression test, Pearson product-moment coefficient test, determination coefficient test, and hypothesis testing are used partially and simultaneously using the SPSS version 25 application. The results and discussion show that Managerial Performance, Budget Participation, and Organisational Commitment at the Bandung City Health Office are in the "Good" category. While Good Governance at the Bandung City Health Office is in the "Very Good" category. Based on the results of the partial T-Test, Budget Participation has a significant effect on Managerial Performance. Commitment, organization, and good governance have no significant effect on Managerial Performance. Based on the results of the F Test, simultaneously, budget participation, organizational commitment, and Good Governance at the Bandung City Health Office have an effect on Managerial Performance with an influence contribution of 6.038.
The EFFECT OF REGIONAL TAXES, REGIONAL LEVIES, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURES IN REGENCIES/CITIES IN WEST JAVA PROVINCE 2014 – 2021 Berliani, Kartika
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.13

Abstract

This study aims to determine whether Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures in Regencies/Cities in West Java Province. The population and sample of this research are districts/cities in West Java Province. This study aims to analyze the effect of Regional Taxes, Regional Levies, General Allocation Funds, and Special Allocation Funds on Regional Expenditures. Regional expenditure has an important role in running the government system, namely to improve public welfare and as a form of good governance. In this study using multiple linear regression analysis using data obtained from the summary of the 2014 to 2021 regional budget realization reports with the SAP format published at the Central Statistics Agency of West Java Province. The results of the study partially show that Regional Taxes, General Allocation Funds and Special Allocation Funds have no effect on capital expenditures. Regional levies, and General Allocation Funds have a significant positive effect on Capital Expenditures. Meanwhile, regional levies have an effect on capital expenditures. Simultaneously, Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds affect Capital Expenditures.
Co-Authors Alydiya, Sekar Ayu Devyanthi Syarif Ekawati, Yeni Endayani, Fitri Ferry Kosadi Herdiansyah, Mochamad Ardi Ine Nurfa Putri Linda Herliawati Maahury, Ranny Gabriella Muhammad Iqbal Alamsyah Noviyanti, Ria Pariska, Yosi Pratanti, Nadya Elsa Prianti, Anti Okta Purwanti, Erin Raharja, Moch Indra Renita Melinda Ridwan Ridwan Rifqi Farisan Akbar Sarah Affifah Aprilianty sari, Mutia Shiva Ulqisti Sindi, Nihayatuz Zain Sunjaeni, Marisa Susanto, Beni kris Andrea Utami, Rachma Hida Silfa