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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 Sistem Informasi Akuntansi 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
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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.
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.
The Effect Of Green Accounting and Intellectual Capital On Firm Value Sumarna, Alfonsa Dian; Rismawanti
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15944

Abstract

This study examines the influence of green accounting and intellectual capital on firm value, focusing on mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 112 companies meeting specific criteria were selected as the sample. Green accounting was measured by ISO 14001 certification, intellectual capital was assessed using the Value-Added Intellectual Coefficient (VAIC), and firm value was evaluated through the Price-to-Book Value (PBV) ratio. The findings reveal that neither green accounting nor intellectual capital has a significant impact on firm value in the observed context. The results suggest that, within Indonesia's mining sector, environmental certification and intellectual capital may not yet be key drivers of firm valuation. This could indicate a need for stronger regulatory frameworks or market incentives to enhance the financial relevance of sustainability and intangible assets. Future research could investigate additional variables, such as corporate governance or market perceptions, to gain a deeper understanding of these dynamics.
Highlighting the Strategic Value of Green Process Innovation in the Basic Materials Sector Nanda Atika Sari; Alfonsa Dian Sumarna
Petra International Journal of Business Studies Vol. 8 No. 2 (2025): DECEMBER 2025
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.8.2.271-280

Abstract

As awareness of environmental and social issues increases, responsible business practices, such as green accounting, Corporate Social Responsibility (CSR) disclosure, and green process innovation, are increasingly recognized for their role in creating long-term value. This study aims to empirically examine the impact of three sustainability initiatives (green accounting, CSR disclosure, and green process innovation) on company profitability in the basic materials sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Green accounting and CSR disclosure have not been proven to have a significant impact on company profitability. However, different findings were found for green process innovation, which showed a positive and significant effect on profitability. This implies that companies' efforts to integrate innovative practices that reduce environmental impacts into their operational processes tend to correlate with improved financial performance. Green process innovation has been empirically proven to have a positive influence, as it can serve as a source of competitive advantage that is difficult to imitate (inimitable), thereby driving profitability. Companies should allocate more resources to developing green process innovations, such as energy efficiency, waste recycling, and low-emission technologies. Investments in R&D and collaborations with third parties can be effective strategies for accelerating innovation.
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.
Co-Authors Adi Irawan Setiyanto Adisty, Tri Julian Ananda, Silvia Annisa Febriyana Dewanti 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 Mentari Ruth Caroline Zega 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