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All Journal Journal of Education and Learning (EduLearn) Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Owner : Riset dan Jurnal Akuntansi Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Sebelas Maret Business Review Kontigensi: Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi dan Keuangan Return : Study of Management, Economic and Bussines ABIS: Accounting and Business Information Systems Journal
Rossalina Christanti
Department Of Accounting, Faculty Of Business, Duta Wacana Christian University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Freedom to learn–independent campus policy: Do we really find our freedom? Rossalina Christanti; Andreas Ari Sukoco
Journal of Education and Learning (EduLearn) Vol 16, No 2: May 2022
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.944 KB) | DOI: 10.11591/edulearn.v16i2.20477

Abstract

What the job market demanded in the last few decades is overwhelming. Universities are working hard to meet the quality required by the job markets and it took a lot of effort, physically and mentally. Recently, the Minister of Education and Culture Republic of Indonesia releases a policy that opens up the door to unlimited resources of learning. Students will be facilitated to choose their learning sources from outside the classroom, with real professionals. It is hoped that the quality of education in Indonesia will be enhanced and universities can produce graduates who have competencies that are relevant to the needs of industry, business, and the world of work. This research mainly reviews the Freedom to Learn–Independent Campus (FLIC) policy as an opportunity to conduct independent learning. Independent to choose the more contextual source of learning. Our study context is the implementation of the FLIC program specifically at the School of Business. The researchers conducted interviews with stakeholders related to the implementation of this policy (students, faculty members, co-educators). As a result, FLIC is perceived to have a positive impact on improving student abilities. However, there are still some obstacles that can be used as a basis for policy improvement.
Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability Rossalina Christanti; Wahju Satria Wibowo; Yahya Wijaya
Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Teologi Simpson Ungaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46445/ejti.v7i1.616

Abstract

This paper examines the perception of transparency among the Church Councils with an ethical-theological analysis and an analysis of financial accountability. The background of the problem is that there are different perceptions among the congregations regarding church financial accountability. These differences reflect differences in theological ethical content. The data collection method used is a mix-method, which uses quantitative tools by distributing questionnaires and in-depth interviews with several church assemblies. The final number of respondents is 167 church assemblies from two church groups, namely the Indonesian Christian Church of the Central Java Regional Synod (Gereja Kristen Indonesia Sinode Wilayah Jateng/GKI SW Jateng) Region of Solo and the Javanese Christian Churches (Gereja-gereja Kristen Jawa/GKJ) Region of North Yogyakarta. The result is a moral obligation is proven to have a significant effect on transparency and intention to disclose financial information to the congregation. This moral obligation to make church finances transparent is based on the church community or congregation members. The ethical drive mainly comes from the community. Theologically, this result on the one hand confirms the existence of the church as a community of faith that drives the formation of values. On the other hand, it presents an opportunity for the church to make a program that formed a personal value of transparency in the Church Council. The research contribution is to the development of the Church Council's guidance on financial accountability and the development of theological ethical values.
Adopsi E-commerce pada UMKM selama Masa Krisis: dengan Peran Mediator Kapabilitas Dinamis Rossalina Christanti; Juan Chandra Jatiputra
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1348

Abstract

This study aims to investigate the effect of e-commerce adoption on cultural SMEs’ performance during the pandemic. While the e-commerce market is now highly developed in Indonesia, most global companies are focusing on bigger markets like Indonesia so every business in Indonesia is adapting their own business model to survive. Considering that this pandemic does not look at layers of society, the demand for agility to adapt does not only 'apply' to large-scale businesses but all sectors, including the SMEs. As the pandemic hits all types of organizations, this study also believes that SMEs’ dynamic capabilities would moderate the effect of e-commerce adoption on cultural SMEs’ performance. Furthermore, this study aims to examine the moderating effect of dynamic capabilities among cultural SMEs as an important dimension of business ability to deal with rapid environmental changes in the midst of a crisis. Quantitative data analysis was used to investigate research data. Questionnaires were distributed to 120 SMEs owners in the areas of Temanggung, Magelang, Yogyakarta and Solo in the cultural field. SPSS was used to analyze the relationship between variables. Result shows that the e-commerce adoption effect on business operations proved to affect cultural SMEs’ financial performance significantly. But, the influence of e-commerce adoption on marketing is not proven to significantly affect the financial performance of cultural SMEs. Meanwhile, dynamic capabilities construct was also proved to strengthen the effect of e-commerce adoption on business operations on cultural SMEs’ financial performance.
MODEL KESUKSESAN SISTEM PELAPORAN PAJAK PENGHASILAN BERBASIS ELEKTRONIK: STUDI PADA PERILAKU WAJIB PAJAK BADAN ATAS PENGGUNAAN APLIKASI-APLIKASI PELAPORAN SPT TAHUNAN Rossalina Christanti
ABIS: Accounting and Business Information Systems Journal Vol 7, No 2 (2019): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v7i2.58836

Abstract

ABSTRAKPenggunaan konatif merupakan dimensi keperilakuan yang dapat diterapkan pada pengguna sistem informasi. Penggunaan konatif merupakan alternatif dari penggunaan aktual yang biasanya dipakai dalam konteks sistem yang diterapkan secara voluntary. Penelitian ini dilakukan dalam konteks sistem yang bersifat mandatory, yaitu pada wajib pajak badan badan yang menggunakan saluran elektronik sesuai dengan ketentuan pemerintah dalam melaporkan SPT Tahunan. Dimensi penggunaan konatif tidak hanya mengukur kuantitas waktu penggunaan sistem, tetapi mengukur proaktifitas dan atensi para pengguna. Berlandaskan pada model kesuksesan informasi yang dibangun oleh DeLone & McLean (2003), penelitian ini menyelidiki pengaruh kualitas e-government yang terwujud dalam sistem pelaporan SPT Tahunan, terhadap kepuasan pengguna. Hubungan antar konstruk lain yang diteliti dalam penelitian ini adalah pengaruh kepuasan pengguna terhadap penggunaan konatif sistem informasi yang direfleksi oleh beberapa elemen diantaranya; immersion, reinvention, dan learning. Survei dilakukan dengan membagikan kuesioner kepada wajib pajak badan yang sudah diwajibkan untuk menggunakan saluran elektronik untuk melaporkan SPT Tahunan. Data penelitian ini diolah dengan menggunakan metode SEM berbasis varian atau partial least squares (PLS). Hasil penelitian menunjukkan bahwa kualitas informasi yang dihasilkan dalam e-government berpengaruh terhadap kepuasan pengguna. Selain itu, penelitian ini juga menunjukkan bahwa kepuasan pengguna berpengaruh terhadap penggunaan konatif e-government. Kualitas sistem dan kualitas layanan tidak ditemukan memiliki pengaruh terhadap kepuasan pengguna.
MEMPREDIKSI INTENSI KEPATUHAN PAJAK GENERASI MUDA Rossalina Christanti; Kezia Audrey Sazkhya Sinaga
Jurnal Riset Akuntansi dan Keuangan Vol 19, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2023.191.441

Abstract

ABSTRACT Young generations are future taxpayers, future investors, future businessmen and businesswomen who will be the foundation of the country's economic system sustainability in the future. Awareness of paying taxes in the future should be a concern, especially in the scope of accounting education. This study intends to analyze the effect of normative belief on tax compliance intention. Tax literacy was also investigated as a moderating variable. Questionnaires were distributed to the young-adult age group, namely those who are still in college to those who are still in the position of entry-level taxpayers. Results show that normative belief has a significant effect on tax compliance intention, while tax literacy has also been shown to have a significant effect on tax compliance intention. Based on the results of data processing using the moderating variable test, it can be concluded that tax literacy is proven to strengthen the relationship between normative belief and tax compliance intention. The implications of this research are not only limited pragmatically to taxpayers and institutions as tax collectors. Implication of this research is primarily aimed at and will involve all stages of education, starting from primary to higher education institutions. Issues of tax awareness must be internalized, starting from a young age, so that knowledge related to tax benefits absorbed from the experience and reality of the Indonesian economy is also strengthened by tax knowledge provided in formal educational institutions. Keywords:  Normative Belief, Tax Literacy, Tax Compliance Intention.  ABSTRAK Generasi muda merupakan future taxpayers, future investors, future businessmen and businesswomen yang akan menjadi tumpuan keberlangsungan sistem perekonomian negara di masa depan. Kesadaran membayar pajak di masa depan harus menjadi perhatian terutama dalam lingkup pendidikan akuntansi. Penelitian ini bertujuan untuk menganalisis pengaruh normative belief terhadap intensi kepatuhan pajak. Literasi pajak juga diselidiki sebagai variabel moderasi. Kuesioner dibagikan kepada kelompok usia muda-dewasa, yaitu mereka yang masih kuliah hingga mereka yang masih berstatus wajib pajak entry level. Hasil penelitian menunjukkan bahwa normative belief berpengaruh signifikan terhadap intensi kepatuhan pajak, begitu juga pada literasi pajak terbukti berpengaruh signifikan terhadap intensi kepatuhan pajak. Berdasarkan hasil pengolahan data dengan menggunakan uji variabel moderasi, dapat disimpulkan bahwa literasi pajak terbukti memperkuat hubungan antara keyakinan normatif dengan intensi kepatuhan pajak. Implikasi penelitian ini tidak hanya terbatas secara pragmatis kepada wajib pajak dan instansi sebagai pemungut pajak. Implikasi penelitian ini terutama ditujukan dan akan melibatkan semua jenjang pendidikan, mulai dari pendidikan dasar hingga perguruan tinggi. Isu kesadaran pajak harus diinternalisasikan, dimulai sejak usia muda, agar pengetahuan terkait manfaat pajak yang diserap dari pengalaman dan realitas perekonomian Indonesia juga diperkuat dengan pengetahuan perpajakan yang diberikan di lembaga pendidikan formal. Kata kunci:  Normative Belief, Literasi Pajak, Intensi Kepatuhan Pajak
Exploring Family Businesses Succession in Indonesia: The Knowledge Management Lenses Yusuf Yeheskiel Pane; Rossalina Christanti
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.315

Abstract

This study aims to formulate knowledge management strategies within the scope of family businesses to achieve succession success. The researchers examined knowledge management practices in family businesses in Indonesia, which have a collectivistic culture and contribute to family business literature. Successor characteristics were measured using an exploratory qualitative case study approach using Likert scales and semi-structured face-to-face interviews to support data. The study's results found that successor characteristics in family businesses positively influence all succession phases, and the average values in all phases meet good criteria. Suggestions for future researchers, this family business study is limited to successful intergenerational transfer cases. It does not examine failed cases, so it needs to expand the sample to a wider range of family businesses undergoing transition.
Advocating Community Economic Resilience Framework in Kemadang Food Barn, Gunungkidul, Yogyakarta: Accentuating the Social Capital Perspective Rossalina Christanti; Hardo Firmana Given Grace Manik; Catarina Aprilia Ariestanti
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 9, No 2 (2023): June
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.79129

Abstract

Agriculture is claimed as Indonesia’s strategic pillar sector. The existence of a community-based enterprise with a traditional business model is often seen as a weakness, while social capital is a strength to thrive. However, a well-managed conventional business model can become one of the foundations of a sustainable livelihood. This community service program wass carried out with the Artha Mandiri Group, which is domiciled in Kemadang Village, Gunungkidul, Special Region of Yogyakarta. This program aimed to increase the economic resilience of group members by empowering and growing business capabilities with their social capital as their fundamental strength. The empowerment method used in this program was Participatory Action Learning and Action Research (PALAR), which is considered an effective tool for strategically transforming paradigms. This method focused on a balance between progressive, collaborative practice accompanied by an action research foundation. The 6-month program has resulted in collaborative business competency learning practice for group members, emphasizing different processing methods to produce business line diversification. This group made flour from land-owned rice paddy harvests with the same quality as commercially produced. This achievement can also have an impact on business cost efficiency.
Digital Adoption and Financial Performance: Evidence From Indonesian SMEs in Food and Beverage Sector Kezia Audrey Sazkhya Sinaga; Jenni Irene; Rossalina Christanti
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i04.94

Abstract

Digital adoption is now starting to be utilized by SMEs business actors. This study aims to examine the impact of digital technology adoption on financial performance. Data collection in this study used a survey of 520 SMEs in the food and beverage sector in Indonesia, data analysis was carried out using the purposive sampling method. The variables of concern in this study are digital finance, digital payments, and digital marketing. Furthermore, financial literacy and financial inclusion are proposed as moderation. The results show that digital finance, digital payments and digital marketing have a positive and significant influence on the financial performance of SMEs, so it can be concluded that SMEs that adopt digital technology tend to have better performance. Furthermore, moderation of financial literacy and financial inclusion are unable to strengthen the relationship between digital finance, digital payments and digital marketing to financial performance. The implication of this research is that it is important for business owners to consider the adoption of digital technology in order to improve financial performance. The number of businesses that experience an increase in financial performance, will also be followed by an increase in the Indonesian economy. The limitations during this study were conducted, such as the number of large SMEs samples that were not comparable to other groups, as well as research results that could not be widely applied to other sectors.
Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health Hengky Pratama; Dielanova Wynni Yuanita; Rossalina Christanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2552

Abstract

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.
The effect of economic development, income inequality and banking sector development on environmental quality: Empirical evidence in Indonesia Jenni Irene; Fadli Septianto; Rossalina Christanti; Wahyu Trinarningsih
Sebelas Maret Business Review Vol 9, No 1 (2024): June 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v9i1.83362

Abstract

Our research explores how government expenditure, inequality, and bank lending could impact environmental quality. We assess the quality of the environment by utilizing the Environmental Quality Index, as supplied by the Ministry of Environment and Forestry. We use annual regional-level data from 2012 to 2021 gathered from the Indonesia Statistics Bureau (Badan Pusat Statistik-BPS), Bank Indonesia, and the environment reports of Indonesia provided by the Ministry of Environment and Forestry. Our final sample consists of 34 provinces across Indonesia. We use the human development index, the Indonesia democracy index, and the Gini index provided by the Indonesia Statistics Bureau to measure inequality. We use regional-level bank loan data provided by Bank Indonesia to measure bank lending. Lastly, we measure government expenditure using regional government expenditure data. This study uses the random effect model to estimate the empirical model. Hausman test is conducted to determine which model is appropriate between the fix and random effect models. These results imply that banking sector development, economic development proxied by government expenditure, and inequality proxied by the human development index and Indonesia democratic index negatively impact the environmental quality. Derived from the findings of the regression test, the overall expenditure at the regional level demonstrates a detrimental effect on environmental health. This is evident in the developmental trajectory of the state government, which has yet to be oriented towards environmental concerns. This is also supported by the results of subsample tests, which show that this linkage significantly affects regions with high inequality.
Co-Authors Andreas Ari Sukoco Catarina Aprilia Ariestanti Dielanova Wynni Yuanita Fadli Septianto Hardo Firmana Given Grace Manik Hengky Pratama Jenni Irene Jenni Irene Juan Chandra Jatiputra Kezia Audrey Sazkhya Sinaga Kezia Audrey Sazkhya Sinaga Wahju Satria Wibowo Wahyu Trinarningsih Yahya Wijaya Yusuf Yeheskiel Pane