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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Teknologi Kinerja Journal of Education and Learning (EduLearn) Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Infra Business Accounting Review Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Binus Business Review Indonesian Journal of Sustainability Accounting and Management Asia-Pacific Management and Business Application AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Manajemen Pemasaran International Journal of Social Science and Business Petra International journal of Business Studies (IJBS) Humaniora JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research International Journal of Business Economics (IJBE) Jurnal Abdimas Sangkabira Jurnal Akuntansi dan Keuangan Indonesian Journal of Sustainability Accounting and Management International Journal of Financial and Investment Studies Ekuitas Jurnal Pnedidikan Ekonomi International Research Journal of Business Studies
Saarce Elsye Hatane
Accounting Department Universitas Kristen Petra
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Accountants’ IT Competencies and IT Responsibilities in Supporting IT Sustainability Practice: The Variations of Students’ Perspective Hendri Kwistianus; Saarce Elsye Hatane; Melissa Wong; Eden Victoria; Angela Irena Gunawan
Petra International Journal of Business Studies Vol. 4 No. 2 (2021): DECEMBER 2021
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.749 KB) | DOI: 10.9744/ijbs.4.2.156-168

Abstract

This study looks at the variability of accounting students’ perceptions in Indonesia on the importance of IT competence and IT responsibility for accountants and the importance of IT sustainability practices. This study measures different perceptions of accounting students based on gender (male and female), year of study (junior and senior), and the type of university (public and private). The majority of accounting students agree with the importance of accountants’ role in IT sustainability practices by utilizing information systems. However, differences in perceptions of accountants’ IT responsibility, accountants’ IT competence, and the importance of IT sustainability practice are found in the senior and junior student groups. This finding results in junior students being higher than senior students in understanding the importance of the accountants’ role in the IT sustainability practice. Differences were also found in the groups of students from public and private universities, where students in public universities have a higher perception than students in private universities toward IT sustainability issues. There is no difference in perception in the gender group. This study can be helpful for higher education providers and teachers in accounting who play an essential role in supporting students to understand the practical implementation in accounting professions regarding their role in sustainability through the utilization of information technology.
Board Indicators, Managerial Ownership, Intellectual Capital and Earnings Quality in Consumer Goods of Indonesia and Malaysia Saarce Elsye Hatane; Natalia Ivana Halim; Josua Tarigan
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): September - February
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.793 KB) | DOI: 10.30596/ijbe.v1i1.3313

Abstract

This paper studies the influence of the board of director with earnings quality, using intellectual capital as a mediating variable. Also, it takes account of concomitant variables such as firm size and leverage. The subject of the study focuses on companies in the consumer goods sector listed in the stock exchange of Indonesia and Malaysia is 2011-201. Board of director (BOD) is found to have a negative impact on earnings quality (EQ) in Indonesia, whereas it has no impact on earnings quality in Malaysia companies. On contrary, the board of director has a positive influence on intellectual capital (IC) in Indonesia. The opposite influence has been found in Malaysia where BOD is negatively correlated to IC. IC has a significant influence towards EQ in both countries. IC has a positive impact on EQ in Indonesia, but the effect is found to be negative in Malaysian firms. In both cases, IC has failed to become a mediation variable towards the impact of BOD to EQ. Therefore, the optimization of BOD is crucial in enhancing EQ in Indonesia. At the same time, IC has prominence in influencing EQ in Indonesia and Malaysia thus raising the importance of its optimization. 
Does Pricing Strategy Increase the Competitive Advantage of Companies Implementing an ABC System? Devie, Devie; Kwistianus, Hendri; Antonia, Aileen Jessica; Wijaya, Elizabeth; Hatane, Saarce Elsye
Jurnal Manajemen Teknologi Vol 21, No 3 (2022)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.4

Abstract

Abstract. This study aims to investigate the extent to which pricing strategy creates an effective competitive advantage for companies implementing an activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing companies in Indonesia that implement ABC systems. This research used the Structural Equation Model with Partial Least Square statistical method. The results of this research indicate that those companies who apply an ABC system are capable of making their pricing strategy more effective and increasing their competitive advantage. The empirical results show that price competition is unavoidable among manufacturing industries. However, implementing an ABC system can increase manufacturing companies' competitive advantage. Thus, the implementation of an ABC System employs pricing strategy as a determinant factor of competitive advantage. This research supports the results of previous studies that also concluded that there is a strong relationship between ABC systems and competitive advantage. In addition, this research found that pricing strategy can improve competitive advantage with implementation of an ABC System.Keywords: Activity-based costing system; competitive advantage; pricing strategy Abstrak. Studi ini bertujuan untuk menginvestigasi sejauh mana Strategi Penetapan Harga mampu menciptakan Keunggulan Bersaing yang efektif bagi perusahaan yang menerapkan Sistem Activity Based Costing dalam kegiatan produksinya. Data dalam penelitian ini didapatkan menggunakan survei berbasis kuesioner dari perusahaan manufaktur di Indonesia yang menerapkan Sistem Activity Based Costing. Penelitian ini akan menggunakan Structural Equation Model (SEM) dengan metode statistic Partial Least Square. Hasil penelitian ini menunjukkan bahwa perusahaan yang menerapkan Sistem Activity Based Costing terbukti mampu membuat Strategi Penetapan Harga perusahaan lebih efektif dan sekaligus berdampak pada peningkatan Keunggulan Bersaing. Hasil empiris menunjukkan bahwa persaingan harga tidak dapat dihindari dalam industri manufaktur. Tetapi, dengan menerapkan Sistem Activity Based Costing, perusahaan manufaktur mampu meningkatkan Keunggulan Bersaing. Sehingga, kehadiran Sistem Activity Based Costing menjadi Strategi Penetapan Harga sebagai penentu Keunggulan Bersaing. Penelitian ini memperkuat hasil penelitian sebelumnya yang juga menyimpulkan bahwa ada hubungan yang kuat antara Sistem Activity Based Costing dan Keunggulan Bersaing. Dalam penelitian ini, juga menemukan kesimpulan bahwa Strategi Penetapan Harga mampu meningkatkan Keunggulan Bersaing melalui implementasi Sistem Activity Based Costing.Kata kunci: Sistem activity based costing; keunggulan bersaing; strategi penetapan harga.
A Comparative Study on Financial Performance of the Participants in Indonesia Sustainability Reporting Awards Hatane Semuel; Saarce Elsye Hatane; Cyndy Fransisca; Josua Tarigan; Jean-Marc Dautrey
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.84

Abstract

The main objective of this research is to analyze the financial performance of companies that have participated in Indonesia Sustainability Reporting Awards (ISRA) competitions in 2009–2017, both regularly and temporarily. This study also analyzes the differences in financial performance in terms of industrial sector factors and the number of workers. This research applies secondary data, which is carried out with independent t–test and multivariate test. Companies that consistently participate in ISRA competitions have a smaller level of leverage, and more exceptional ability to generate operating cash. Companies with fewer than two thousand employees are more productive than companies with ten thousand employees. However, when the number of employees is more than ten thousand people, productivity managing assets is even better. It seems that investors appreciate small companies more. Compared to companies in the banking sector, companies in the manufacturing and non–manufacturing industries have more substantial debts, more productive assets, and higher stock market values. It seems that investors appreciate this ISRA competition more for non–banking companies.
Corporate Social Responsibility Performance and Ownership Structures adding Value to Indonesia's Banking Sector Saarce Elsye Hatane; Jessica Hermawan Telim; Revina Tjanlisan; Graciela Agustin Tandiono; Madeline Tjandra
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.191

Abstract

This research examines the link between corporate social responsibility (CSR) and ownership structure on firm value to encourage sustainability of the banking industry in Indonesia. The study uses the Kinder, Lydenberg, and Domini's (KLD) assessment to evaluate CSR in the banking sector in Indonesia, and further, it uses economic value added to assess a firm's value. This research studied 37 banks in Indonesia from 2013 to 2018. The research model employed weighted least square panel tests. Results reveal that the CSR influence is significantly positive for firm value. However, other ownership structures that have a similar effect on firm value are government ownership and foreign institutional ownership. The results further indicate that CSR can be a means of communication and can form a part of a bank's strategy to enhance value, especially the elements of diversity, environment, and products. Moreover, this research finding provides decision-makers with in-depth knowledge regarding the beneficial effects of ownership structure on company value. The study develops the results from previous studies by discussing each component of CSR performance in the KLD and determines that each component has a varying effect on firm value.
Determinant Factors of Corporate Social Responsibility Disclosures in Hospitality and Tourism Companies in Indonesia and Thailand Saarce Elsye Hatane; Jennifer Eugene Chandra; I Gusti Ayu Purnamawati; Hatane Semuel
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.570

Abstract

Corporate Social Responsibility (CSR) is increasingly recognized as one aspect of sustainable business development. Within the tourism industry, CSR plays an important aspect in integrating social and environmental concerns in strategies, policies, and business operations in interactions with the community and the company’s stakeholders. This study aims to assess and examine the critical factors that influence the formation of Corporate Social Responsibility Disclosure (CSRD) in hospitality and tourism sector companies. The motivation for this research stems from previous studies that showed contradictory results regarding the factors that influence CSRD. Furthermore, research on the factors that influence CSRD in Indonesia and Thailand’s hospitality and tourism industries is rarely done. This study uses company data from 2015 to 2019 with the Generalized Least Square and Weighted Least Square methods in data analysis. This study examines the effect of Profitability, Leverage, Firm Value, Liquidity, and Firm Size on CSRD. In addition, this study contributes to research on the influence of Firm Value on CSRD, which is still rarely done. This study shows that Leverage and Firm Size have a significant positive effect on CSRD, while Firm Value has a significant negative impact on CSRD.
THE IMPACT OF ATTITUDES, SELF-EFFICACY, AND SUBJECTIVE NORMS TOWARD Z-GENERATION’S INTENTION TO CHOOSE THE ACCOUNTING MAJOR Darmasaputra Alan; Saarce Elsye Hatane; Marchelio Eka Cipta Lieantono; Stefanie Stella Sonbay; Yonatan Tri Eka Putra
International Journal of Financial and Investment Studies (IJFIS) Vol 3 No 2 (2022): OCTOBER 2022
Publisher : Finance and Investment Program, School of Business and Management - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.3.2.119-130

Abstract

The purpose of this research is to examine the roles of family, advisor, and teacher as part of the subjective norm toward high school students’ intention to choose an accounting major at the higher education level. The high school students are the Z-generation. Employing partial lease analysis is to predict model parameters and results of several closed survey questions to validate statistical findings with a total of 351 Indonesian high school students as the respondents. These millennials’ intention to choose the accounting major is positively influenced by their attitudes toward the accounting profession; their self-efficacy; and their supporters (the subjective norms). There are three parties as the supporters of these students: parents, advisors, and teachers. The results imply that parents have the highest influence on the students’ decisions to join the accounting major in the university. However, the existence of advisors and teachers raises the students’ self-efficacy which replaces the position of parents’ opinion. This research contributes to planned behavior literature by comparing the roles of parents and teachers, including advisors, toward the students’ behavior. Moreover, the self-confidence of the students in their ability in accounting encourages them to choose the accounting major in their higher education.
Persepsi Lingkungan Belajar dan Keinginan untuk Meningkatkan Pengetahuan Terhadap Niat Memilih Karier Akuntansi Saarce Elsye Hatane; Fannie Felita Setiawan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 2 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i2.17986

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh persepsi lingkungan belajar (PLB) terhadap niat dalam memilih karier akuntansi (MKA), dengan variabel mediasi keinginan untuk meningkatkan pengetahuan saat ini (KMP). Pendekatan penelitian survei online diadopsi untuk menguji variabel dalam penelitian ini. Data yang digunakan adalah hasil survei pada 503 mahasiswa jurusan akuntansi di wilayah Jawa. Data tersebut kemudian dianalisis dan hipotesis diuji menggunakan partial least squares structural equation modelling techniques. Hasil dari penelitian ini menunjukkan bahwa minat mahasiswa untuk meningkatkan pengetahuan saat ini ditemukan memiliki kemampuan untuk memediasi hubungan antara persepsi lingkungan belajar dengan keinginan untuk memilih karier akuntansi. Perbedaan generasi dapat membuat perbedaan persepsi dan orientasi dalam memilih karier akuntansi. Maka dari itu penelitian selanjutnya dapat mempertimbangkan cakupan yang lebih luas dan objek yang lebih terbaru. Penelitian ini menggabungkan variabel learning environment, current knowledge enhancement dan career choice ke dalam satu model penelitian dimana dalam penelitian sebelumnya variabel-variabel ini belum pernah dihubungkan menjadi satu.
PEMBELAJARAN KREATIF DAN KONSEP MENABUNG UNTUK MENGHASILKAN PRODUK YANG MEMILIKI NILAI JUAL DI PANTI ASUHAN SOLA GRATIA SIDOARJO Tjondro, Elisa; Sany, Sany; Hatane, Saarce Elsye
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1386

Abstract

Tujuan literasi keuangan tentang konsep menabung diberikan kepada anak-anak dan remaja di panti asuhan Sola Gratia adalah untuk mengajarkan mereka pentingnya memahami cara menabung uang yang dihasilkan dari penjualan karya kreatif mereka. Sangat penting bagi anak-anak dan remaja untuk mengontrol perilaku konsumtif ini sejak usia dini, sehingga mereka belajar menabung untuk membeli barang-barang yang benar-benar diperlukan. Anak-anak dan remaja di panti asuhan perlu memiliki rasa percaya diri, tekad yang kuat, dan kemandirian bahwa mereka dapat berkontribusi pada komunitas setempat. Program pengabdian literasi keuangan dan pengajaran karya kreatif bagi anak-anak dan remaja ini merupakan yang pertama dilakukan di panti asuhan Sola Gratia. Program ini melibatkan kolaborasi antara tim dosen dan mahasiswa yang memberikan edukasi mengenai literasi keuangan dan keterampilan kerajinan tangan selama empat bulan. Melalui metode fun learning, anak-anak diperkenalkan pada konsep menabung, perhitungan dasar, serta praktik jual beli. Kegiatan ini tidak hanya bermanfaat untuk pemberdayaan anak-anak, tetapi juga memberikan pengalaman berharga bagi dosen dan mahasiswa dalam berinteraksi dengan masyarakat. Evaluasi menunjukkan bahwa kegiatan ini sangat efektif dan direkomendasikan untuk dilakukan secara berkala dengan beberapa perbaikan untuk hasil yang lebih optimal.
Does Pricing Strategy Increase the Competitive Advantage of Companies Implementing an ABC System? Devie, Devie; Kwistianus, Hendri; Antonia, Aileen Jessica; Wijaya, Elizabeth; Hatane, Saarce Elsye
Jurnal Manajemen Teknologi Vol. 21 No. 3 (2022)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.4

Abstract

Abstract. This study aims to investigate the extent to which pricing strategy creates an effective competitive advantage for companies implementing an activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing companies in Indonesia that implement ABC systems. This research used the Structural Equation Model with Partial Least Square statistical method. The results of this research indicate that those companies who apply an ABC system are capable of making their pricing strategy more effective and increasing their competitive advantage. The empirical results show that price competition is unavoidable among manufacturing industries. However, implementing an ABC system can increase manufacturing companies' competitive advantage. Thus, the implementation of an ABC System employs pricing strategy as a determinant factor of competitive advantage. This research supports the results of previous studies that also concluded that there is a strong relationship between ABC systems and competitive advantage. In addition, this research found that pricing strategy can improve competitive advantage with implementation of an ABC System.Keywords: Activity-based costing system; competitive advantage; pricing strategy Abstrak. Studi ini bertujuan untuk menginvestigasi sejauh mana Strategi Penetapan Harga mampu menciptakan Keunggulan Bersaing yang efektif bagi perusahaan yang menerapkan Sistem Activity Based Costing dalam kegiatan produksinya. Data dalam penelitian ini didapatkan menggunakan survei berbasis kuesioner dari perusahaan manufaktur di Indonesia yang menerapkan Sistem Activity Based Costing. Penelitian ini akan menggunakan Structural Equation Model (SEM) dengan metode statistic Partial Least Square. Hasil penelitian ini menunjukkan bahwa perusahaan yang menerapkan Sistem Activity Based Costing terbukti mampu membuat Strategi Penetapan Harga perusahaan lebih efektif dan sekaligus berdampak pada peningkatan Keunggulan Bersaing. Hasil empiris menunjukkan bahwa persaingan harga tidak dapat dihindari dalam industri manufaktur. Tetapi, dengan menerapkan Sistem Activity Based Costing, perusahaan manufaktur mampu meningkatkan Keunggulan Bersaing. Sehingga, kehadiran Sistem Activity Based Costing menjadi Strategi Penetapan Harga sebagai penentu Keunggulan Bersaing. Penelitian ini memperkuat hasil penelitian sebelumnya yang juga menyimpulkan bahwa ada hubungan yang kuat antara Sistem Activity Based Costing dan Keunggulan Bersaing. Dalam penelitian ini, juga menemukan kesimpulan bahwa Strategi Penetapan Harga mampu meningkatkan Keunggulan Bersaing melalui implementasi Sistem Activity Based Costing.Kata kunci: Sistem activity based costing; keunggulan bersaing; strategi penetapan harga.
Co-Authors Abi Kresna Lienardi Aditya Ferryanto ALAN DARMASAPUTRA Alfonsis Claresta Alifia Ningrum Aloysius Richard Anthony Alvionita Stifanny Selan Amanda Wijaya Ang Kezia Christabel Ang Kezia Christabel Angela Irena Gunawan Angela Irena Gunawan Angeline Sugiarto Yusuf Angelique, Zefanya Metanoya Antonia, Aileen Jessica Antonia, Aileen Jessica Arie Widiharta Aristofer Austin Brian Edbert Yonathan Britney, Daniella Carine Jacqueline Hetharie Christabel, Ang Kezia Christella Jeaneva Eugenia Cindy Priscilia Junaidi Claresta, Alfonsis Claudia Jessica Cyndy Fransisca Cynthia Aggrean Cynthia Priskilla Handoyo Daniella Britney Daniella Britney Darmasaputra Alan Dautrey, Jean Dautrey, Jean Marc David Sasmita Debora Ratih Hartantri Devie Devie Devie, Devie Dewi Rembulan Diah Dharmayanti Diah Dharmayanti Dikky Wijaya Dio Adi Hendrawan Eden Victoria Eden Victoria Elenne Stefanie Kuanda Elisa Tjondro Elizabeth Cornelius Eranio Randy Eugenia Vanessa Rimba Evelyn Shintania Fabiola Yoel Fannie Felita Setiawan Felicia Jesslyn Setiono Felicia Oetomo Felicia Wiyono Felicitas Fanny Gunawan Fenia Agustin Gunawan Ferdian, Gabriele Nia Fifi Fifi Fifi Fransisca Soetanto Gabriele Nia Ferdian Gabriella Karuniajaya Hartono Gabronino, Rosalia Taub Gisella Liemanto Lim Gomes I., Nadya Graciela Agustin Tandiono Handry Adhi Prawira Hatane Semuel Hendri Kwistianus Hervindra, Christoforus Hervindra, Christoforus Hervindra, Christoforus Hirawanto, Rafel Romero I Gusti Ayu Purnamawati I Gusti Ayu Purnamawati Inriani Yoseph Irene Melina Teguh Ivana Fredlina Kurniawan Jane Jacinda Maitri Firman Jean Dautrey Jean Marc Dautrey Jean-Marc Dautrey Jennifer Eugene Chandra Jennifer Eugene Chandra Jessica Hermawan Telim Jevilia Widyatama Joanna Edrea Ung Joanna Elizabeth Wijaya Joel Caesar Cornelius Jordi Layadi Josephine Bianca Indrawila Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Josua Tarigan Kana, Vera Radja Kennard Robby Yulianto Kethrine Aprilia Willianto Kevin Setiadi Lamiki, Naomi Liliana Megawati Sindhu Lisa Laiman Livia Febrina Lydia Natalia Funome Madeline Tjandra Marchelio Eka Cipta Lieantono Maria Agustin Maria Agustin Maria Brigitta Adriane Irianto Mariana Mariana Mariana Melinda Setiadi Melissa Wong Melissa Wong Melly Irna Natasya Hoetomo Mozes Yoshua Bizaliel Mainake Nadya Gomes I Naomi Lamiki Naomi Lamiki Natalia Ivana Halim Natasha Priscilla Yulianto Nathania Ayu Nugroho Nguyen, Tristan Oviliani Yenty Yuliana Patricia Tanjaya Patricia Tanjaya, Patricia Priskila Adiasih Priskila Adiasih Rachael Monica Salim Rafel Romero Hirawanto Regina Febby Revina Tjanlisan Ricky Wijaya Shalim Rina Pricelya Ibrahim Sastrawati, Waisiyana Setiawan, Fannie Felita Shendy Christyanto Silvia Rostianingsih Silvia Rostianingsih Sinaga, Sylvia Natasha Sirapanji Olivia Stefanie Stella Sonbay Stefany Lia Jonathan Stella Wulan Pratama Stephanie Cynthia Djuali Stephanie Sugianto Stephanie Yunita Nathania Stephanie, Victoria Stifanny Christin Okhotan Susanna Susanna Susanna Todo Tondi Betha Samosir Vanesha Gladys Setyono Vera Radja Kana Victoria Stephanie Victoria Stephanie Waisiyana Sastrawati Wijaya, Elizabeth Wijaya, Elizabeth Willy Wiyogo Yemima Yulia Yenni Mangoting Yenni Mangoting Yohanes Rudolf Benu Yonatan Tri Eka Putra Yuliana Tungabdi Yuliana Yuliana Yuliana Yurike Hamdani Zanderet’s, Christina