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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

Author-ID : 278576

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 116 Documents Claim Missing Document

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Articles

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Intellectual Capital Disclosure Analysis based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand Hatane, Saarce Elsye; Lamiki, Naomi; Stephanie, Victoria
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38890

This research aims to investigate the level of disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. We use intellectual capital components and profitability levels as variables. This research analyzes the differences in the level of disclosure of intellectual capital components between tourism and hospitality companies in Indonesia and Thailand that fall into the category of having high profitability and companies that fall into the category of having low profitability. This research uses One-Sample Kolmogorov-Smirnov Test and Wilcoxon Signed Ranks Test to analyze the data. The results showed significant differences in the disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. Human Capital is the component with the highest level of disclosures. Companies classified as having high profitability tend to disclose more about intellectual capital than companies classified as having low profitability.

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

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

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.

The dimensions of accounting profession in the view of high school students as the generation z Saarce Elsye Hatane; Kethrine Aprilia Willianto; Cindy Priscilia Junaidi; Claudia Jessica
Journal of Education and Learning (EduLearn) Vol 13, No 4: November 2019
Publisher : Intelektual Pustaka Media Utama

The purpose of this study is to analyze the perceptions of students from high school, who are the current generation Z, about the accounting profession. This study uses questionnaires that are shared online with data processing using factor analysis and one way ANOVA different tests. The comparison test was done between indicators of grade, major, school type, as well as variables, which include structure, precision, solitary, interest, and remaining variables. The interest in the accounting profession is found in social students (from high schools) and business administration students (from vocational schools). Other results also show that students in Private Vocational and Public High Schools have the most significant potential to be interested in the accounting profession. This research is limited to different test methods. Future studies can conduct a causal analysis of the factors that influence the choice of students in choosing the accounting profession. This research contributes to the investigation of students' perceptions of the accounting profession, which was conducted for the first time in Indonesia, especially in secondary schools in East Java.

Intrinsic motivation, career exposure, and quality of life: How do they influence the accounting students’ career choice? Saarce Elsye Hatane; Fenia Agustin Gunawan; Stella Wulan Pratama
Journal of Education and Learning (EduLearn) Vol 15, No 3: August 2021
Publisher : Intelektual Pustaka Media Utama

This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.

Talent Management and Financial Performance: Does Organization Learning Mediate That Relationship? Josua Tarigan; Gabriele Nia Ferdian; Saarce Elsye Hatane; Diah Dharmayanti
APMBA (Asia Pacific Management and Business Application) Vol 7, No 1 (2018)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

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.

Perancangan dan Pembuatan Aplikasi Sistem Informasi Akuntansi Atas Siklus Pengeluaran dan Pendapatan untuk UD X Patricia Tanjaya; Silvia Rostianingsih; Saarce Elsye Hatane
Jurnal Infra Vol 4, No 1 (2016)
Publisher : Jurnal Infra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.979 KB)

Accounting system implemented in UD X still being applied manually by recording debts in the account payable ledger and credits in the account payable ledger with a Microsoft Excel application. The company’s revenues were calculated manually by calculating the customer’s invoices and bills because transactions were not recorded in a journal. Hence, UD X requires a large amount of time to process the financial information. Therefore, an accounting information system is needed to record UD X’s transactions in a journal automatically and to process financial report quickly and precisely.According to the analysis based on UD X’s problems, an application to support the UD X’s business performance must be made. The application would be implemented to process the purchase transactions, sales, returns, purchases, sales returns, work orders, loan and credit payments, and accounting reports generator. The design of the Data Flow Diagram system uses Microsoft Visio, and the ERD uses Power Designer 15. The application will be based on CodeIgniter Framework and MySQL for the database.User Satisfaction towards the application’s overall quality is 100% which means the application has fulfilled and corresponds to the system requirements. This application helps the records process by automate the journal recordings and postings, and also helps to speed up the generation of the company’s profit report.

PENGARUH BOUNDARY SYSTEM & DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Jordi Layadi; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.563 KB)

This study aimed to examine the direct influence of boundary system to employee-oriented measures, boundary system to customer-oriented measures, diagnostic control system to employee-oriented measures, diagnostic control system to customer-oriented measures, boundary system and diagnostic control system on customer-oriented measures through employee-oriented measures as an intervening variable. This study used a quantitative approach, and the data obtained by distributing questionnaires to public companies in Indonesia. Data were processed by using smartPLS software. This study showed that there was a positive relationship of boundary system to employee-oriented measures; positive relationship of boundary system to customer-oriented measures; positive relationship of diagnostic control system to employee-oriented measures; positive relationship of diagnostic control system to customer-oriented measures; and positive relationship of employee-oriented measures to customer-oriented measures in public companies in Indonesia.

Pengaruh Board Size Terhadap Firm Value Melalui Earning Management Sebagai Variabel Intervening Dikky Wijaya; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.054 KB)

This study aimed to examine the direct and significant affect of board size to earning management,earning management to firm value, and board size to firm value. This study also examine the indirect and significant relationship of board size to firm value through earning management as intervening variable. The sample of this study was 34 companies listed in Indonesia Stock Exchange (IDX)This study used a quantitative approach, and the data were obtained from the company’s financial statement of 2011-2015. The data then processed by using smart PLS software. This study showed that there was negative and significant relationship of board size and earning management; negative and significant relationship of earning management and firm value; and positive and significant relationship of board size and firm value.

Pengaruh Profitabilitas dan Reputasi Perusahaan terhadap Intellectual Capital Disclosure pada Industri Pariwisata di Indonesia Ang Kezia Christabel; Daniella Britney; Saarce Elsye Hatane
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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

This research aims to confirm the factors that can affect Intellectual Capital Disclosure(ICD) in tourism companies in Indonesia. This research uses 130 annual reports for the period yearfrom 2015 to 2019 from 26 companies listed on the Indonesia Stock Exchange (IDX) as researchsamples. The variables used in this research are ICD, firm profitability, firm reputation, firm size,and financial leverage. The measurement of ICD is done by using the content analysis method andthe research hypothesis is tested using panel data regression model. This research found that theHuman Capital Disclosure (HCD) component was the most disclosed component. In addition, thisstudy also finds that the company's profitability does not have a significant effect on the ICD, andthe company's reputation has a significant negative effect on the ICD. Meanwhile, the firm size andfinancial leverage have a significant positive effect on the ICD.

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 Zanderetâ€™s, Christina

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