Article Per Year (5 Year)
p-Index From 2021 - 2026
5.099
P-Index
This Author published in this journals
All Journal Ekonomi Bisnis Krisna: Kumpulan Riset Akuntansi Kinerja Pro Bisnis BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Perpajakan IJHCM (International Journal of Human Capital Management) Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal ULTIMA Accounting JURNAL AKUNIDA Petra International journal of Business Studies (IJBS) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Minda Baharu JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis Terapan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Bisnis Mahasiswa Journal Of Business, Finance, and Economics (JBFE) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Proceeding Applied Business and Engineering Conference Moneter : Jurnal Keuangan dan Perbankan Realible Accounting Journal Journal of Sustainable Community Development Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi
Alfonsa Dian Sumarna
Politeknik Negeri Batam
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
THE QUALITY CONTROL USING SEVEN TOOLS METHOD FOR DEFECT PRODUCT ON SCANNER PRODUCTION Halizah, Zalfa Nur; Sumarna, Alfonsa Dian
Jurnal Akunida Vol. 9 No. 1 (2023): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i1.7001

Abstract

The aim of this research is to analyze the achievement quality standards that have been set and reduce waste due to product defects in scanner production at PT. Epson Batam using seven tools method. This research using a quantitative and descriptive method. Quantitative method using check sheet, stratification, histogram, pareto diagram, scatter diagram and while descriptive method using fishbone analysis. Data was collected by observation and documentation techniques. The results of the study stated that the improvements implemented to reduce product defects that occur from several factors, namely materials and work methods, it is necessary to do an effective division of work time so defect product do not occur due to pursuing production targets and material factors that must be checked before the goods/products enter the market.
Financial Performance Efficiency: Determinants of Return on Invested Capital Widiyanti, Retno; Sumarna, Alfonsa Dian
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9616

Abstract

With the growth of the capital market in Indonesia, stocks are an attractive investment option. The healthcare sector plays a strategic role in supporting public health services, which makes it much sought after by investors. Inconsistency results from the fact that much previous research has created a knowledge gap in this field. This study aims to determine the effect of capital structure on the efficiency of financial performance partially and simultaneously in healthcare sector companies from 2019 to 2021. Based on the Eviews statistical analysis and testing results, the partial Self-Financing Ratio, Long-Term Asset Ratio, and Financial Leverage Ratio have an insignificant effect on financial performance efficiency. The Fixed Asset Ratio variable partially and significantly affects financial performance efficiency. The test results simultaneously show that the variables Self-Financing Ratio, Long-Term Asset Ratio, Financial Leverage Ratio, and Fixed Asset Ratio significantly affect financial performance efficiency. Novelty in this research is using the capital structure, which is proxied by the Self-financing Ratio (SFR), Long-term Asset Ratio (LAR), Financial Leverage Ratio (FLR), and Fixed Asset Ratio (FAR) across different company sectors and periods of panel data. The implication from this analysis of these ratios and industry benchmarks can provide a more comprehensive picture of a company’s financial health and ability to generate sustainable returns on its invested capital.
RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS Sumarna, Alfonsa Dian
Ultimaccounting 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
THE TAX BURDEN, TUNNELLING INCENTIVES, FOREIGN OWNERSHIP AND BONUS MECHANISM ON TRANSFER PRICING Ananda, Silvia; Sumarna, Alfonsa Dian
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.72505

Abstract

Transfer pricing refers to the determination of prices for goods, services, and intangible assets traded between related entities, such as affiliated companies or subsidiaries within a multinational corporation. In its implementation, transfer pricing must adhere to the arm’s length principle. This study analyses the effect of tax burden, tunnelling incentives, foreign ownership, and bonus mechanisms on transfer pricing decisions in oil, gas, coal and supporting sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample in this study was selected using purposive sampling with a total of 93 firm year observation. This study used secondary data obtained from the Indonesia Stock Exchange website, the OSIRIS database, and the companies' official websites. This data is analyzed with panel data regression analysis using the EViews v12 program. The results show that tax burden and tunnelling incentives significantly affect transfer pricing. In contrast, foreign ownership and bonus mechanisms do not substantially affect transfer pricing.
Teknologi Tepat Guna Pembuatan Recycle Planter Dan Tanaman Obat Keluarga (TOGA) Ramli, Rimayang Anggun Laras Prastianty; Silalahi, Rudi Yanto Batara; Sumarna, Alfonsa Dian
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.5406

Abstract

Utilization of waste for recycling planting or known as a recycled planter, where one of the results is in the form of a plastic container that can be used as a medium for planting TOGA (in Indonesian: Tanaman Obat Keluarga) (family physic medical plants). The recycle planter and TOGA have economic value and health and support the go green program. Therefore, it is necessary to carry out an activity to introduce and practice the recycle planter and TOGA. This community service activity is carried out to provide a solution to this problem, where this service activity is carried out in three stages, namely 1) pre-field, 2) socialization, practice, and mentoring, and 3) report and publication preparation. This activity was carried out at RT 02 Tanjung Kertang Village, Galang District, Riau Archipelago Province. The results of this service are in the form of pot planters and TOGA products that can be used by residents. In addition, residents can also apply and practice how to make recycled planters and TOGA plastic containers
SISTEM INFORMASI AKUNTANSI PROSES BISNIS JOB ORDER PADA PERUSAHAAN JASA Purwatiningsih, Esty; Sumarna, Alfonsa Dian
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i1.9518

Abstract

Accounting information systems are very important for newly established micro start-ups. Especially operational standards for main business processes. This can help start-ups carry out their business processes in a structured, orderly, controlled, and standardized manner. This applied research discusses the preparation of job order procedures that can be applied to a micro start-up business in production house services. This research aims to create accounting information systems and organize a simple job order transaction workflow with robust internal control. Procedures are prepared narratively and in flowchart form for each job order type transaction that occurs by applying the principles of effective and efficient internal control. This research method is descriptive qualitative. It can be concluded that micro start-up businesses need to have job order procedures in the form of written narratives or the form of flowcharts and also bookkeeping, which contain elements of an internal control system to adapt to the limited resources available in this micro start-up business. Keywords: Accounting Information System, Job Order, Business Process
Determinants of The Indonesian Mining Sector’s Audit Delay Quinones, Dinda Puteri Denise; Sumarna, Alfonsa Dian
IJHCM (International Journal of Human Capital Management) Vol. 7 No. 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.5

Abstract

This main research focus is to examine the factors that influence audit delay with a new period of the year and mining sector sample. Audit delay is a very important problem to pay attention to in company financial reporting. Various previous studies still have inconsistent results. This study examines the effect of Profitability, KAP Reputation, Size of the Audit Committee, and the COVID-19 Pandemic on Audit Delay in mining sector companies for the 2018-2021 period. The sampling method used was purposive sampling. The samples in this study were 17 mining sector companies listed on the Indonesia Stock Exchange, so the research panel data totaled 68. This study uses descriptive statistical analysis techniques, model tests, classical assumption tests, regression analysis, and hypothesis testing with the EViews 12.0 program. The results of the study show that the profitability and reputation of KAP do not have a significant effect on audit delay, the size of the audit committee and the COVID-19 pandemic have a significant effect on audit delay.
Financial Technology Literacy Impact on Gen-Z in Indonesia Putra Utama, Doni; Dian Sumarna, Alfonsa
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2247

Abstract

The purpose of this study Financial Technology Literacy Impact on Gen-Z in Indonesia" is to investigate and understand the impact of financial technology literacy (FinTech), and trust in the financial behavior of Generation Z in Indonesia. This study used quantitative methods, where respondents came from adolescents with an age range of 17 years to 21 years on two campuses in Batam. Using random sampling in the distribution of questionnaires, out of 100 questionnaires distributed, only 37 questionnaires were returned, so the results of 37 questionnaires were used for data analysis. Data analysis techniques are assisted by using SPSS 24 to obtain results to be interpreted by looking at the relationship between variables in this study. By using respondents who came from adolescents with an age range of 17 years to 21 years in two campuses in Batam, it was stated that the variables in this study that there was a positive and significant influence between FinTech variables and Generation Z, there was a positive and significant influence between Trust variables and Generation Z, and the results of 32.4% then there was a positive and significant influence due to these three variables,  The rest is not discussed in this study. The recommendation in this study is that the results of this study were conducted to adolescents who can be said to be Generation Z with the object of two campuses in Batam, so it is still necessary to develop by other researchers in using and adding variables to produce research, these results provide a form of real contribution in financial research.
Rancangan Proses Bisnis Berbasis Pengendalian Internal Untuk Meminimalisir Keterlambatan Pembayaran Hutang Vendor Azira, Azira; Alfonsa Dian Sumarna
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4637

Abstract

This research discusses the problems faced by PT. NP is about the absence of standard operating procedures for debt repayment, which is resulting in obstructed debt payments and often found inappropriate documents due to no checking by default. The purpose of this study is to contrive a debt payment procedure for debt repayment transactions and follow a good internal control framework. This research uses a qualitative descriptive method. Using primary and secondary data. A data collection technique uses observation and interviews. The conclusion of the study is that the problem of debt repayment can be minimized by designing a procedure. The procedure includes workflow process in narration and flowchart, related documentation, related division, and also implementation of internal control based on the COSO framework. Then the documents used in the debt payment SOP are complete and follow the rules of good and correct internal control.
Social Disclosure's Ascendancy in Energy Corporate Valuation: Outpacing Economic, Environmental, and Governance Dimensions Hernisa, Hernisa; Sumarna, Alfonsa Dian
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2853

Abstract

A sustainability report is a key tool for corporate accountability, communicating a company’s performance and value to stakeholders. This study investigates the role of such reports, specifically examining how their economic and ESG (Environmental, Social, and Governance) disclosures influence company value. This study extends previous ESG research by isolating the social dimension as the primary driver of firm value in Indonesia’s energy sector. The research utilized data from energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A purposive sampling method was used, yielding 102 observational samples. The data were analyzed using multiple linear regression in EViews 12 to test the associations. The analysis revealed that economic, environmental, and governance disclosures individually do not have a significant effect on company value. In contrast, social disclosure was found to exert a significant positive influence. Furthermore, the simultaneous effect of all ESG and economic dimensions was significant. This indicates that while social factors are individually critical, the integrated reporting of all dimensions jointly impacts value. For energy companies facing significant social challenges, disclosing social performance is crucial. It not only strengthens legitimacy but also directly enhances market value by improving reputation, fostering consumer loyalty, and building stronger community relations.
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