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All Journal Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya RJABM (Research Journal of Accounting and Business Management) Jurnal Ilmiah Raflesia Akuntansi

Camelia Verahastuti

Unknown Affiliation

Author-ID : 3078845

Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Articles

PENGARUH SPESIFIKASI PENUGASAN TERHADAP REKOMENDASI MENGHENTIKAN PROYEK YANG BERKINERJA BURUK DALAM MENCEGAH ESKALASI KOMITMEN MANAJERIAL: SEBUAH PERAN REPRESENTASI MENTAL Camelia Verahastuti
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 30, No 1 (2014)
Publisher : Prodi Ilmu Administrasi Negara

Based on psychological theories about the creation and use of mental representations, and synthesize theory with the theory of decision making to develop the cognitive explanation of escalation behavior among consultants, this study investigates the effect of the assignment specifications on recommendations discontinuing of a poorly performing project in preventing managerial escalation of commitment the role of mental representation. Subjects consist of 102 undergraduate accounting students at Gadjah Mada University, Yogyakarta. This research was conducted using two experimental. First experimental research design used 3 x 1 (special purpose, special purpose alternative, general purpose; scores of knowledge) to examine the purpose of the assignment of mental representation. Experiment I manipulated into three assigned conditions: a special purpose, special alternative purpose and general purpose. In experiment II study using 2 x 2 factorial design (justification requirement, no justification requirement; general purpose, special purpose) to examine the effects of justification on the recommendation of the continuity of projects such as those used by Kadous and Sedor (2004). This study predicts that the purpose of processing information (assigned purpose) will influence the mental representations they build, process and store information, which ultimately affect their recommendation for the discontinuing recommendation of a poorly performing projects. The results showed that the specifications of the assignment against the recommendation to discontinuing recommendation of a poorly performing projects with the role of mental representation, can not prevent the escalation of commitment, unless given specific objectives in the assignment.

MANFAAT INFORMASI AKUNTANSI BAGI PEMAKAI POTENSIAL Camelia Verahastuti
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 31, No 2 (2014)
Publisher : Prodi Ilmu Administrasi Negara

The aim of this research is to know the objective of the finance report (business and non-business) as the main component of the conceptual Financial Accounting Standars Board (FASB) .The method of the research is a library one by electronic media and some literature/books . It makes an effort to plug in the accounting by focusing to the investor and creditor as the dominant position .The decisition of them is the one to be served by the information holders through the report. It must be useful for the users and having value or utility to decisition making of them by way of reliabilty and relevance.There are not only investor as well as creditor but also the free riders as the users of the information . The accounting informations covering company wealth, income, and economic events. The finance reports ar expected to help the users to make an economic disicion becaues the high economic rentability and marginal profit motivate the managers to give detailed information .by those will ensure the investor towrds the profitabilty and encaourage compensation towards the managemen.The report of the accounting must be based on the standard opertional procedure .which influences the economic actors which is hoped , therefore , the prosperity distribution will happen through the three particpant namely investor and creditor as intended users, and others as free riders and manajement as reporting entity.The usage of the inforrmation for the investor reserched emperically through the relation of the published ccounting information with the change of the security value of the company will be useful for the assestment of the company concerned.

PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PT. GLOBAL BAHTERA LOGISTIK DI SAMARINDA Fitri Cahyanti; Mardiana Mardiana; Camelia Verahastuti
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Value Added Tax is one type of tax that became the mainstay of the government in order to realize the independence of the nation in development.This research purpose to know The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda implement already apply obligation of Value Added Tax obey Value Added Tax Law number 42 year 2009.Analysis tools used in this research is Value Added Tax Law number 42 year 2009 about Value Added, goods and services and sales tax on luxury goods. Data obtained by using the technique of documentacion and observation.The results obtained from the details of the bill invoice and faktur Value Added Tax at PT. Global Bahtera Logistik in Samarinda it was found, have not done the rectification of the notice Value Added Tax period from march to desember 2018.The conclusion of this research that The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda not in accordance with the Value Added Tax Law Number 42 Year 2009.

Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada Dinas Peternakan Dan Kesehatan Hewan (DPKH) Provinsi Kalimantan Timur: Audit atas Fungsi Sumber Daya Manusia Pada Dinas Peternakan dan Kesehatan Hewan (DPKH) Provinsi Kalimantan Timur Camelia Verahastuti; H.Sunarto; Herlina, Tri Dara
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.755

Audit of the human resources function at the Department of Animal Husbandry and Animal Health (DPKH) of East Kalimantan province, under the guidance of Mrs. Camelia Verahastuti as supervisor I and Mr. H. Sunarto as supervisor II. This study aims to determine and analyze the effectiveness of Human Resource function management audit in the program of human resource training and development activities at the Department of Animal Husbandry and Animal Health (DPKH) of East Kalimantan province. The method used is descriptive qualitative. The research method used is a qualitative descriptive analysis that describes the Audit of Human Resources Management and ICQ (Internal Control questionnaires). The hypothesis put forward is the Audit of Human Resource Management in the program of training and career development activities at the Department of Animal Husbandry and Animal Health (DPKH) East Kalimantan is less effective.. The analysis tool used is the calculation to determine the percentage of the score from the results of the questionnaire using the Dean j. Champion and the reporting phase using audit working paper (KKA) used to collect sufficient and competent evidence conducted with the development of findings to find the relationship between one finding and another in testing problems related to audit objectives. He results showed that the implementation of the Audit on the function of human resources at the Department of Animal Husbandry and Animal Health (DPKH) of East Kalimantan province training and Human Resources Development Activity program based on the calculation of the percentage score from the questionnaire has been running effectively. Keywords: Audit function of Human Resources, questionnaires, audit working papers.

Co-Authors Fitri Cahyanti H.Sunarto Herlina, Tri Dara Mardiana Mardiana

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