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INCOME SMOOTHING PADA INDUSTRI MANUFAKTUR Sumarna, Alfonsa Dian
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 1, No 1 (2017): November
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2011 to 2015 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. The results indicate that there is a significant negative effect between cash holding and leverage to income smoothing, but there was no significant effect between firm size, growth and dividend payout ratio to income smoothing.
Analisis Faktor-Faktor Yang Mempengaruhi Stock Return Sumarna, Alfonsa Dian
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 2, No 2 (2018): November, Edisi II
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This research examined the effect between beta, firm size, inflation, and interest rate to stock return. This research is based on samples of manufacture, non manufacture firms, and financial firms listed in Indonesia Stock Exchange. Sample is selected based on completely data about dividends, stock price, total debt, total asset, and positive net income. The results of this research indicate that inflation, and interest rate significant impact on stock return. Whereas other variables like beta and firm size are not significant in this model.
faktor-faktor yang mempengaruhi pertumbuhan perusahaan sumarna, alfonsa dian
Jurnal Benefita Vol 1, No 2 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.189 KB) | DOI: 10.22216/jbe.v1i2.721

Abstract

Result of the hypothesis testing showed that independen variable like firm-size is significant negative with company growth and  internal finance, external finance and growth opportunities is significant positive with company growth but independen variable like  firm-age didn’t have any significant with company growth. The result also showed that small company is growthing faster that then medium and large enterprises.
The Examination On The Industry 4.0 Of The Dispositional Affect In Accountant’s Ethic Lapses Behavior Sumarna, Alfonsa Dian
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3124

Abstract

Finance and accounting are an area that are many unethical activities could be happen especially in this fourth industrial revolution today. In this study, we analyze the impact among the dispositional affect (positive affect and negative affect), gender, age, educational background, work experience to ethical lapses behavior. Dispositional affect is divided into four states which are the enthusiastic, the happiness, the frustration, and the fear. We find that disspositional affect, age, education background, work experience and gender are not significantly influences the ethical lapses behavior. Enthusiastic and happy people will try to avoid doing ethical lapses even from their superior’s behest because they have genuinely positive achieve goals and nobel expectations into their job. Negative affect of frustration and fear also have no significant influence to the ethical lapses behavior. The ambiguity of situations that tend to be uncertain and unpredictable can cause anxiety in other psychological cases. The frustation and fear make people tend to aware and protect themselves from bad consequence of ethical lapses. Other than variable educational background, age, work experience, negative affect of frustrated and negative affect of fear have highly significant correlation. The implications from this study for practice and research are also provided.
AKUNTAN DALAM INDUSTRI 4.0: STUDI KASUS KANTOR JASA AKUNTAN (KJA) DI WILAYAH KEPULAUAN RIAU Alfonsa Dian Sumarna
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstract Using robotics and data analytics (big data) can over take clerical job (data entry, bookkeeping, compliance work). Accounting profession underestimate to technologies. Competence such as data analysis, information technology development, and leadership skills must be adapted to face 4.0. Our research found that Kantor Jasa Akuntan in Kepulauan Riau Province using 80% accounting professional labor (accounting bachelor). This research confirmed about IoT (Internet of Things) that 60% of KJA use 70-100% of total hours of work using computer (software) and internet compare with manual working. KJA need accounting professional who able to work with software such as accounting software, statistic, Ms Office, Zahir, and SAP. This research also found the main softskill needed is critical thingking ability. Acording to the survey, software are not affecting accounting employment yet. Keywords: Industry 4.0; Accounting Professional; Software; Internet of Things Abstrak Penggunaan robotics dan data analytics (big data) dapat mengambil alih pekerjaan dasar yang dilakukan oleh akuntan (mencatat transaksi, mengolah transaksi, dan memilah transaksi). Profesi akuntan merasa dirugikan terkait dampak teknologi terhadap pekerjaan akuntan. Kompetensi yang penting bagi profesi akuntan dalam menghadapi 4.0 misalnya data analysis, information technology development, dan leadership skills harus dapat dikembangkan. Penelitian ini menunjukkan bahwa Kantor Jasa Akuntan di Wilayah Provinsi Kepulauan Riau masih tetap mempertahankan menggunakan tenaga profesional akuntan sebesar 80% merupakan Sarjana Akuntansi. Selain itu penelitian ini juga mengkonfirmasi penggunaan IoT (Internet of Things) yaitu sebesar 60% KJA menggunakan 70-100% total waktu menyelesaikan pekerjaan menggunakan komputer (software) dan internet dibandingkan dengan pengerjaan manual. KJA membutuhkan akuntan profesional yang menguasai software akuntansi, statistika, MsOffice, Zahir dan SAP. Selain menguasai software dalam menghadapi 4.0, penelitian ini menunjukkan bahwa softskill utama yang diperlukan adalah memiliki kemampuan berpikir kritis dan analitis. Kata Kunci: Industri 4.0; Akuntan Profesional; software; Internet of Things
FINANCIAL TECHNOLOGY SEBAGAI SOLUSI DAN RESOLUSI NEW NORMAL PADA INDUSTRI JASA KEUANGAN Alfonsa Dian Sumarna
Pro Bisnis Vol 15, No 1: Februari (2022)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v15i1.1392

Abstract

Changes due to the Covid-19 pandemic have led to the emergence of new financial service types. Financial sector’s adoption using the Artificial Intelligence (AI) and Machine Learning (ML) is the key factor to survive, rise and grow. Today mostly people are familiar using technology in all side of life which causes a new normal needed to get convenience in all respects including on financial services. The financial services industry is increasingly using financial technology and new innovations in carrying out its functions and implementing new solutions that fundamentally intend to attract consumers. The purpose of this study is to examine and analysis changes in fintech adoption in the financial industry. This qualitative research using Secondary Data Analysis (SDA) which is describes the changes and impacts of the application of fintech on the financial industry from various perspectives of international surveys. The harmonization and adoption of fintech in the financial industry will bring changes to organizational governance and regulations. Organizational governance requires commitment and full support from management to triumph of fintech. The regulation will protect the rights of customers and also company itself from fraud that can be caused by fintech.
The Examination On The Industry 4.0 Of The Dispositional Affect In Accountant’s Ethic Lapses Behavior Alfonsa Dian Sumarna
KINERJA Vol. 24 No. 2 (2020): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3124

Abstract

Finance and accounting are an area that are many unethical activities could be happen especially in this fourth industrial revolution today. In this study, we analyze the impact among the dispositional affect (positive affect and negative affect), gender, age, educational background, work experience to ethical lapses behavior. Dispositional affect is divided into four states which are the enthusiastic, the happiness, the frustration, and the fear. We find that disspositional affect, age, education background, work experience and gender are not significantly influences the ethical lapses behavior. Enthusiastic and happy people will try to avoid doing ethical lapses even from their superior’s behest because they have genuinely positive achieve goals and nobel expectations into their job. Negative affect of frustration and fear also have no significant influence to the ethical lapses behavior. The ambiguity of situations that tend to be uncertain and unpredictable can cause anxiety in other psychological cases. The frustation and fear make people tend to aware and protect themselves from bad consequence of ethical lapses. Other than variable educational background, age, work experience, negative affect of frustrated and negative affect of fear have highly significant correlation. The implications from this study for practice and research are also provided.
NON-FINANCIAL FACTORS AFFECTING FINANCIAL PERFORMANCE IN INDONESIAN NCSR AWARD RECIPIENT COMPANIES Alfonsa Dian Sumarna; Widya Putri Muzakir
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v1i1.26445

Abstract

Non financial factors that affect financial performance have many different findings that cause research gaps. This study analyzes the influence of Corporate Social Responsibility (CSR) in more detail instruments by proxying it into variabel Employee Relations, Community, Product, Environment and the Good Corporate Governance (GCG) are proxied into Number of Independent Board of Commissioners, Institusional Ownership, Audit Quality on Return on Assets as the financial performance from companies that receive awards from the National Center of Sustainability Reporting Indonesia. The research uses partial test and simultaneous test using SPSS. Because the impact of CSR and GCG is not directly related to performance, the finance performance variable is calculated one year after the company implements CSR and GCG. The result showed that the implementation of CSR and GCG has a significant effect simultaneously on financial performance. Partially which has a significant effect is CSR with the proxy of community and environment variable. Non-financial factors (CSR and GCG) affect 21,4% of the company’s financial performance.
REINFORCEMENT OF THE FINANCIAL LITERACY FOR THE FINANCIAL SUSTAINABILITY OF MSME THROUGH THE STRATEGIC FUNDING BASED ON FINTECH Alfonsa Dian Sumarna; Nanik Lestari; Doni Putra Utama; Mega Mayasari; Muhammad Ramadhan Slamet; Wika Arsanti Putri; Vina Kholisa Dinuka; Diah Amalia
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3472

Abstract

Masalah literasi keuangan adalah kebutuhan pokok bagi setiap individu, terutama bagi orang yang akan memulai bisnis sendiri supaya dapat menghindari masalah keuangan di masa depan. Wawasan pendanaan dapat ditingkatkan salah satunya dengan mengikuti sosialisasi dan pelatihan. Webinar Pengabdian Kepada Masyarakat ini dilaksanakan untuk menjawab kebutuhan masyarakat terkait wawasan pendanaan. Kegiatan ini bertujuan memberikan sosialisasi literasi keuangan untuk meningkatkan wawasan dan pengetahuan strategi pendanaan bagi masyarakat umum, mahasiswa, UMKM terutama usaha rintisan. Metode pengabdian dilaksanakan melalui tiga tahapan kegiatan yaitu persiapan, pelaksanaan, dan evaluasi. Pelaksanaan kegiatan inti berupa webinar dilaksanakan secara daring melalui platform zoom. Hasil dari kegiatan pengabdian ini peserta mengetahui wawasan pendanaan usaha dalam mempertahankan keberlangsungan bisnisnya tidak hanya dari pendanaan internal saja melainkan juga dari eksternal. Strategi pendanaan berbasis fintech yang dapat dimanfaatkan oleh UMKM baik yang sudah berdiri maupun yang startup adalah P2L (peer-to-peer lending) dan crowdfunding. Platform untuk kedua jenis pendanaan berbasis fintech ini telah diatur oleh OJK (Otoritas Jasa Keuangan) dan dilindungi secara legal dengan ketentuan berlaku sehingga aman untuk pelaku UMKM. Selain persyaratan administratif, ada hal penting lain yang harus diketahui oleh calon kreditur yaitu mengenai lembaga debitur yang terdaftar dan berizin di OJK. 
RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS Alfonsa Dian Sumarna
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1516

Abstract

Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company’s sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant’s skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed. . Keywords: Professional Accountant, Information Technology, Competency, Accounting
Co-Authors Adi Irawan Setiyanto Adisty, Tri Julian Ananda, Silvia Arif Darmawan Azira, Azira Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Fransiska, Cindy Halizah, Zalfa Nur Hernisa, Hernisa Irsutami, Irsutami Jayawarsa, A.A. Ketut Khairi, Salam Malatada, Mesi Marta Elviani Mayasari, Mega Muhammad Irsyad Halim Muhammad Ramadhan Slamet Nababan, Maria Del Cielo Nadya Fortuna Novitasari Nanda Atika Sari Nanik Lestari Purwatiningsih, Esty Putra Utama, Doni Putri Nadya Agustini Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Rismawanti Sihite, Emy Angely Christina Prawasta Br Sinarti Sinarti Vina Kholisa Dinuka Widda Royanisa Manalu Widiyanti, Retno Widya Putri Muzakir Wika Arsanti Putri Wika Arsanti Putri Yosef, Maria Christa Yuliani, Nur Fitria Zega, Mentari Ruth Caroline