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Priskila Adiasih
Universitas Kristen Petra
Economics, Econometrics & Finance

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PENGARUH CENTRALIZATION TERHADAP INTELLECTUAL CAPITAL MELALUI IMPLEMENTASI ERP SEBAGAI VARIABEL MEDIASI Aloysius Richard Anthony; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to determine whether there was influence of centralization to intellectual capital through ERP implementation as the mediating variable. The population used in this study was companies in Indonesia that implements ERP system. The sample of this research was 36 companies in Indonesia that have implemented ERP system.Data analysis techniques used in this research was partial least square to describe the relationships among variables. The data processed by using WarpPLS 5.0. The results showed that centralization with ERP implementation had significant affect on intellectual capital in companies that implement ERP system in Indonesia.
Rancang Sistem Informasi Akuntansi Siklus Pendapatan Hotel “X” di Surabaya Evando Callestyo; Priskila Adiasih
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The research aimed to see the effectiveness of the revenue cycle of accounting information system in hotel. The study case that be used will showed that cash control was very important to hotel because cash management of a hotel is a hotel asset that very easily to be stolen. The system was created not only just to separate the jobs and obligations of employees but also to process the data to become information that helped leader to do internal control.            The result of research about accounting information system in “X” hotel showed the importance of integrated accounting information system to reach the growth of the company. The information system that saved well and connected by computerazation produced accurate revenue information and help the company to take fast decision.
PENGARUH SIKLUS KONVERSI KAS, WOMEN ON BOARD DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN Abi Kresna Lienardi; Saarce Elsye Hatane; Priskila Adiasih
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct impact of Cash Conversion Cycle, Women on board and Firm Size on Firm Value. The sample constituted of 119 manufacture companies listed in Indonesia Stock Exchange during the period of 2011- 2016. The data collected from annual reports, then analyzed by using GRETL software. The result revealed that there was negative influence of cash conversion cycle on firm value. However this study failed to find the influence of Women on board and firm size on firm value.
PENGARUH BELIEF SYSTEM DAN BOUNDARY SYSTEM TERHADAP INTELLECTUAL CAPITALMELALUI IMPLEMENTASI ERP SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG MENERAPKAN SISTEM ERP DI INDONESIA Shendy Christyanto; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

     The aim of this study was to identify whether there is influence between the belief system and the boundary system against intellectual capital through the implementation of ERP as intervening variable. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system.     Data analysis techniques used in this research was the partial least square to describe relationships between variables. Data processing using WarpPLS 5.0. The results showed that belief system and boundary system has a positive and significant influence towards intellectual capital through the implementation of ERP as intervening variable on the companies that implement ERP system in Indonesia.
PENGARUH TRANSFORMATIONAL LEADERSHIP DAN ERP SYSTEM SELF-EFFICACY TERHADAP ERP SYSTEM USAGE PADA PERUSAHAAN DI INDONESIA Willy Wiyogo; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to identify whether there was influence of transformational leadership and ERP system self-efficacy through ERP system usage. The population used in this study was a companies in Indonesia that implements ERP system. The sample of this research was 36 companies in Indonesia that have implemented ERP system.Data analysis techniques used in this research was the partial least square to describe the relationships between variables. The data processed by using WarpPLS 5.0. The results showed that transformational leadership had significant affect on ERP system self-efficacy and ERP system usage on companies that implemented ERP system in Indonesia.
PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP INTELLECTUAL CAPITAL MELALUI IMPLEMENTASI ERP PADA PERUSAHAAN YANG MENERAPKAN SISTEM ERP DI INDONESIA Handry Adhi Prawira; Saarce Elsye Hatane; Priskila Adiasih
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Intellectual capital that is owned by a company is considered as one of the strategic asset, which is important for the success and sustainability of the company, in a business competitive environment. This study aimed to identify whether interactive control system and diagnostic control system, which were parts of management control system, were able to increase the intellectual capital of a company with ERP implementation as an intervening variable so it could be a source of competitive advantage for the company.This study that was conducted on 57 respondents from 36 companies that implemented ERP system in Indonesia, showed that there was positive and significant relationship of management control system to intellectual capital through ERP implementation as the intervening variable
PENGARUH ORGANIZATIONAL LEARNING CAPABILITY TERHADAP INTELLECTUAL CAPITAL MELALUI ERP IMPLEMENTATION SEBAGAI VARIABEL MEDIASI Dio Adi Hendrawan; Priskila Adiasih; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the impact of organizational learning capability to intellectual capital through ERP implementation as a mediating variable in companies that have implemented ERP system in Indonesia. The population used in this study is a company in Indonesia that implements ERP system. The sample of this research is 36 companies in Indonesia that have implemented ERP system. Data analysis techniques used in this study is partial least square to describe the relationship between variables. Data processing using WarpPLS 5.0. The results showed that organizational learning capability with ERP implementation have a positive and significant effect on intellectual capital in companies that implement ERP system in Indonesia.
Co-Authors Abi Kresna Lienardi Aloysius Richard Anthony Dio Adi Hendrawan Evando Callestyo Handry Adhi Prawira Saarce Elsye Hatane Shendy Christyanto Willy Wiyogo