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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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PEMBELAJARAN KREATIF DAN LITERASI KEUANGAN MENGENAI HARGA POKOK PRODUKSI DI PANTI ASUHAN SOLA GRATIA Tjondro, Elisa; Sany, Sany; Hatane, Saarce Elsye
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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.v5i2.1607

Abstract

Pendampingan anak-anak dan remaja panti asuhan melalui kegiatan pembelajaran kreatif dan literasi keuangan sangat penting dalam mendukung kemampuan mengelola keuangan pribadi maupun membangun usaha mikro. Permasalahan yang dihadapi panti asuhan Sola Gratia adalah penghuni panti belum memiliki jiwa kemandirian dan kewirausahaan. Keuangan panti asuhan masih didukung oleh swadaya pemerintah, masyarakat individu, yayasan gereja, dan  institusi lainnya. Kegiatan pengabdian ini mengembangkan cara pembelajaran ke tingkat yang lebih aplikatif dibanding semester sebelumnya. Dalam kegiatan ini anak-anak dan remaja di panti asuhan Sola Gratia diajarkan resep dan menghasilkan minuman yang bernilai jual, sekaligus memasarkannya di lingkungan sekitar panti asuhan. Tahapan kegiatan diawali ceramah pembekalan perhitungan harga pokok produksi, praktik produksi produk dan minuman, proses pemasaran produk, perhitungan keuntungan, dan evaluasi. Produk yang dihasilkan berupa minuman siap konsumsi, makanan berupa kue kering yang telah di-repacking, gelang dari manik-manik.  Tim pengabdian memberikan modal berupa bahan-bahan membuat minuman berbagai rasa, kue kering kiloan, dan manik-manik berbagai bentuk. Salah satu aspek penting dalam merintis usaha mikro adalah pemahaman tentang perhitungan  harga pokok produksi yang berperan besar dalam penentuan keberlanjutan bisnis.
PENGENALAN APLIKASI ODOO KEPADA GURU-GURU EKONOMI DAN AKUNTANSI SMP DAN SMA KRISTEN PETRA SURABAYA Hatane, Saarce Elsye; Mangoting, Yenni; Devie, Devie
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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.v5i2.1658

Abstract

Penguasaan teknologi informasi merupakan salah satu kompetensi yang dibutuhkan untuk menciptakan guru profesional. Dalam upaya peningkatan kompetensi profesional guru, program studi akuntansi Universitas Kristen Petra mengadakan Pengabdian Kepada Masyarakat kepada guru SMP dan SMA Kristen Petra Surabaya, khususnya mata pelajaran ilmu ekonomi dan Akuntansi, dengan tema pengenalan aplikasi ERP. Kegiatan Abdimas ini bertujuan untuk mengetahui tingkat penerimaan teknologi informasi dan komunikasi melalui salah satu perangkat lunak ERP open-source yang sering digunakan yaitu ODOO. Analisis keberhasilan penerimaan teknologi menggunakan pendekatan Technology Acceptance Model (TAM) dengan tiga konstruk yaitu persepsi kemudahan (perceived ease of use), persepsi kemanfaatan (perceived usefulness) dan niat menggunakan (intention to use). Data dikumpulkan melalui kuesioner yang didistribusikan kepada seluruh peserta pelatihan guru dengan total responden sebanyak 20 peserta. Hasil statistik deskriptif sebelum dan setelah pelatihan guru menunjukkan tingkat persetujuan yang tinggi terhadap perceived ease of use. Meskipun tingkat persetujuan terhadap perceived usefulness teknologi informasi sebelum dan setelah pelatihan menunjukkan selisih yang moderat. Sehingga ada potensi untuk meningkatkan kegunaan yang dirasakan agar lebih tinggi. Hasil tersebut menandakan niat kuat para guru untuk menggunakan teknologi informasi secara berkelanjutan dan terus menurus. Dengan demikian hasil pengabdian masyarakat berupa pelatihan pengenalan teknologi informasi berbasis ERP menggunakan aplikasi ODOO diterima baik dan berhasil menunjukkan adanya penerimaan penggunaan teknologi informasi bagi para guru.
The Substance of Indonesian Women Directors in Creating Value Hatane, Saarce Elsye; Sinaga, Sylvia Natasha; Kwistianus, Hendri; Nguyen, Tristan
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.1.91-104

Abstract

This paper aims to provide insight into the impact of the existence of female directors in the board of directors on firm value by taking into consideration the educational level and tenure of women directors in the governance of Indonesia’s companies. The hypotheses are tested on 177 Indonesian listed companies in the IDX between 2015-2020, manufacturing and retail industries, using the weighted least squares regressions. The evidence conveys that the educational level rather than the simple presence of women directors can increase firm value. Additionally, results reveal that the tenure of women is negatively related to firm value, as it might impair the board's independence. This study explores the potential of women on board through their educational level and tenure in the firms. Future studies may expand to include factors such as family background, reputation, and other personal or professional elements that can enhance women's performance in companies. Few studies have addressed the impact of women across different industries, especially in developing economies. This research contributes by examining the demographic variables of women board members that are still poorly apprehended (i.e. their educational level and tenure) in such a setting.
Does Board Diversity Influence Financial Performance? Tarigan, Josua; Hervindra, Christoforus; Hatane, Saarce Elsye
International Research Journal of Business Studies Vol. 11 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.11.3.195-215

Abstract

This study extends the empirical evidence on the diversity on board and its impact to the financial performance in Indonesian context. Board diversity, as the independent variable uses three indicator variable of gender diversity, nationality diversity, and education diversity. Aside from traditional proportion measurement, Blau Index also used to measure the heterogeneity degree of each proxy of diversity in this study. This research is focused on the manufacturing companies since manufacturing industry is the largest contributor to the Indonesian GDP. The observation in this research including 525 firm-years from 105 listed manufacturing companies. The result of the study reveals that the heterogeneity in terms of nationality is beneficial for the company as it gives a positive impact to the financial performance measures, while gender and education heterogeneity is proven otherwise.
INDONESIAN BOND YIELDS: INFLATION, FED RATES, AND EXCHANGE RATE EFFECTS Sany, Sany; Hatane, Saarce Elsye; Angelique, Zefanya Metanoya; Darmasaputra, Alan; Gabronino, Rosalia Taub
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
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/jaa.v10i1.695

Abstract

This research aims to analyze the effects of Indonesian inflation, the rise of the US Fed rate, and the exchange rate on the yield of Indonesian government bonds. This study employs a quantitative approach using secondary data obtained from reliable sources, such as the Bloomberg database, the official website of Bank Indonesia, and the official website of the Federal Reserve. The sample comprises 132 months of macroeconomic rates and prices, covering 10 years from 2012 to 2022. Data analysis included descriptive statistics, classical assumption tests, and stationarity testing. While previous studies have analysed the effects of these factors on government bond prices, this study investigates explicitly their impact on government bond yield in Indonesia. The results show that inflation and the exchange rate positively affect the Indonesian government bond yield. However, the rise in the US Federal Reserve rate does not significantly drive changes in the Indonesian government bond yield.
Talent Management and Financial Performance: Does Organization Learning Mediate That Relationship? Tarigan, Josua; Ferdian, Gabriele Nia; Hatane, Saarce Elsye; Dharmayanti, Diah
APMBA (Asia Pacific Management and Business Application) Vol. 7 No. 1 (2018)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2018.007.01.1

Abstract

This research has a purpose to identify the impact of the talent management through organization learning towards the financial performance of the listed consumer goods sector in Indonesia. Indonesia costumer goods sector has faced significant growth during the recent year, the companies are enforced to establish competitive strategy to maintain their position in the market. Talent management should be paid attention more since it helps the company to attract, acquire, and retain the best employees that may help maintaining their position in the market as well as enhancing the performance. Based on the hypothesis test, it is true that talent management influences organization learning and financial performance. The companies such as PT HM Sampoerna Tbk and PT Unilever Tbk who obtain high score in the talent management variable most likely to be followed by high score in the organization learning as well. The results also reveal that some companies still need to improve the attraction activities and system to capture learning which are the first indicator of talent management and forth indicator of organization learning. In addition, it was found that organization learning as a mediator can strengthen the relationship between talent management and financial performance.
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