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All Journal Binus Business Review Jurnal Sains Teknologi dan Lingkungan (JSTL) Jurnal Biologi Tropis JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Magister Pendidikan IPA Best Journal (Biology Education, Sains and Technology) Jurnal Abdi Insani Wistara: Jurnal Pendidikan Bahasa dan Sastra Multidiscience: Journal of Multidisciplinary Science
Heny Kurniawati
Bina Nusantara University
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences

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Journal : Binus Business Review

 1 
EVALUASI LINGKUNGAN PENGENDALIAN DALAM PERTUMBUHAN USAHA YANG CEPAT: STUDI KASUS PADA PT G Kurniawati, Heny
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1152

Abstract

The effective Internal Control System plays fundamental role in a strong corporate governance. One important component of COSO Internal Control is Control Environment. This case study try to describe and discuss about the strengths and weaknesses of Control Environment, one of the Internal Control componen, of company G, a financial institution and how rapid bussiness changes affect the existing control environment. The result of this study showed that rapid business changes and the failure to identify and manage risks of the changes affect the strengths of existing control environment and heighten the weaknesses of control environment. 
Penerapan PSAK Adopsi IAS 41 Agriculture Ariyanto, Stefanus; Sukendar, Heri; Kurniawati, Heny
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1208

Abstract

This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.
Tinjauan Rencana Adopsi IAS 41 pada Perusahaan Agrikultur di Bursa Efek Indonesia Kurniawati, Heny
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1411

Abstract

The purpose of this study is to analyze the adoption plan of IAS 41 Agriculture as a part of IFRS Convergence in Indonesia by investigating the characteristics of biological assets and agriculture produce in public listed companies in Bursa Efek Indonesia (BEI). The methodology used in this study is qualitative approach by investigating financial statements of agricultural public listed companies for the year 2011. Thestudy shows that the biological assets recorded in the public listed companies range from consumable biological assets and bearer biological assets. It also shows that many bearer biological assets need more than one reporting period to be ready to produce other biological assets or agriculture produce to be harvest. According to IAS 41, these biological assets should be recorded using fair value model, however this model will not be appropriate. This findings lead to another questions what is the valuation appropriate for biological assets which have different characteristics.
Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS Kurniawati, Heny
Binus Business Review Vol 4, No 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1392

Abstract

This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.
Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS Deviarti, Holly; Kurniawati, Heny
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1278

Abstract

The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Anggaran Muljo, Hery Harjono; Kurniawati, Heny; Pahala, Pahala
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1014

Abstract

The purpose of this study is to determine the relationship of the application of the principles of good governance such as the principles of accountability and transparency, which is carried out on budget management. The method is quantitative approach. Three hypotheses is proposed in this study. First, whether accountability affects Budget Management, second, whether Transparency affects the Budget Management and third, whether Accountability and Transparency does affect the Budget Management. Research states that accountability is positively associated with budget  management, transparency is also positively related to budgetmanagement, and Accountability, and Transparency together positively related to budget management.
Sistem Pengendalian Intern pada Perusahaan Kecil dan Menengah Kurniawati, Heny
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1236

Abstract

The effective Internal Control System plays fundamental role in a strong corporate governance. This case study describes and discusses how the implementasion of internal control system in small and medium companies, the characteristics, and the weaknesses and strengths of internal control in the companies. This case study shows that the characteristics of small and medium companies contribute to the weaknesses and strengths of internal control they have. The understanding of the characteristics and effectiveness of small and medium companies internal control will help auditors to conduct financial audit as well as performance audit.
Co-Authors Abdul Aziz Dhini, Bachriah Fatwa Diki, Diki Elizabeth Novi Kusumaningrum Feronika, Feronika Heri Sukendar, Heri Hery Harjono Muljo, Hery Harjono Hidayat, Dony Holly Deviarti, Holly Husen, Sadam Maulana, Muhamad Riyan Mutmainah, Baiq Pahala Pahala, Pahala Puri, Kurnia Erma Risnawati, Imbuk Saputro, Fajar Agus Satyadini, Mutimanda Dwi Sri Utami Stefanus Ariyanto, Stefanus Supnawadi