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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL AKUNTANSI DAN AUDITING Media Riset Akuntansi Jurnal Dinamika Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Kontemporer Indonesian Journal for Social Responsibility Journal of Financial and Behavioural Accounting Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Waradin CONSEN: Indonesian Journal of Community Services and Engagement Journal of Governance Risk Management Compliance and Sustainability Jurnal Dinamika Akuntansi
Jurica Lucyanda
Program Studi Akuntansi Fakultas Ekonomi Dan Ilmu Sosial Universitas Bakrie
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PENGARUH STRATEGI BERSAING DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL PERFORMANCE Jurica Lucyanda; Ade Rahmayanti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 1 (2012)
Publisher : Universitas Jember

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi bersaing dan corporate governance terhadap intellectual capital performance. Strategi bersaing yang digunakan adalah kerangka strategi bersaing Porter (1985) yaitu strategi differentiation dan strategi low cost.Intellectual capital performancediukur dengan menggunakan model Pulic (VAICTM). Data yang digunakan dalam penelitian ini sebanyak43 perusahaan perbankan, credit agencies other banks, insurance, dan securities di Indonesia selama periode 2007-2009. Pengujian hipotesismenggunakan analisis regresi berganda.Hasil penelitian menunjukan bahwa corporate governance berpengaruh terhadapintellectual capital performance,sedangkanstrategi bersaing tidakterbuktimempunyaipengaruh yang signifikanterhadapintellectual capital performance. Kata kunci: strategi bersaing, corporate governance, intellectual capital performance
PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT Jurica Lucyanda; Ditya Anggriawan
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1236

Abstract

This study aims to examine the effect of the over price d stock prices, the company's financial performance and liquidity of stock trading on the company's decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the company's financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobin's q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the company's decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the company's decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits. Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobins'q
The Role of Business Ethics and Religiosity in Student Ethical Decision Making Jurica Lucyanda; Gunardi Endro
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021)
Publisher : LPPM Universitas Terbuka

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Abstract

This research aims to investigate the role of business ethics and religiosity in student ethical decision-making. The business ethics literature explains that ethical decision-making is influenced by internal factors of an individual nature and external factors of a situational nature. This research tried to fill the gap in the previous research that has been done. This study used two independent variables: business ethics and religiosity variables, and the independent variable is ethical decision-making. This study used experimental methods to test the hypotheses. Participants involved in this study are undergraduate economics and business students from a private university in Jakarta. The data analysis technique in this study used analysis of variance (ANOVA). The result found that business ethics courses and religiosity influence the students' ethical decision-making. Moreover, the results found that the interaction of gender and religiosity did not affect students' ethical decision-making. This research contributes to behavioral research and business ethics literature, especially in ethical decision-making.
Determinants of the Moka POS Adoption by Micro, Small, and Medium Enterprises in Jakarta Using Unified Theory of Acceptance and Use of Technology Model Devana Ayu Nurcholisha; Jurica Lucyanda
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1812

Abstract

The purpose of this study is to examine the behavioral intention/actual behavior of adoption of Mobile Kasir Point of Sale (Moka POS) users using Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Micro, Small, and Medium Enterprises (MSME) have a major contribution to the Indonesian economy, especially MSMEs in Jakarta as an economic center of the nation. During the pandemic, MSMEs are increasingly aggressive in optimizing the use of digital technology in accounting such as Moka POS. The research method is a survey using electronics questionnaires to MSME owners in Jakarta who are using Moka POS. The data analysis technique used a Structural Equation Model (SEM) with the Smart Partial Least Square (PLS) software approach. The result shows that performance expectancy, effort expectancy, and social influence have a positive effect on behavioral intention, and behavioral intention also has a positive effect on actual behavior to use the Moka POS. Meanwhile, facilitating conditions did not positively affect actual behavior to use the Moka POS. This study contributed theoretical and practical contributions to behavioral accounting. Keywords: Micro, Small, and Medium Enterprises, Moka POS, Unified Theory of Acceptance and Use of Technology.
MOTIVASI DAN KINERJA Jurica Lucyanda
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 8 No 1 (2007): PARADIGMA : Jurnal Ilmu Pengetahuan, Agama dan Budaya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

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Abstract

The role of motivational processes in determining a worker’s level performance is now widely recognized by industrial psychologists. Viteles (1953) has identified the development of the ’’will to work" as industry’s core problem in the utilization of its manpower; Maier (1955) indicates the need for greater attention to problems of motivation and frustration by industrial firms. The objective of this paper is to explain the nature of the relationship between motivation and performance. Hence, the more motivated the worker to performance effectively, the more effective his or her performance.
The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in The Covid-19 Pandemic Jurica Lucyanda; Monica Weni Pratiwi; Shofiyah Hady
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.41062

Abstract

AbstractPurpose: This study aims to examine the model of antecedents and consequences of role conflict of auditors working in Big 4 public accounting firms (KAP) in the era of the Covid-19 pandemic. The role conflicts used in the study were work-family conflict (WFC) and family-work conflict (FWC). The antecedent variable of the WFC and FWC used in the study is supervisor support. While the consequence variables of WFC and FWC are job stress, job satisfaction, job performance, and turnover intention. This study used conflict theory and conservation of resource theory to construct the hypotheses.Method: This research method is a survey method using electronic questionnaires.   Respondents of this study are auditors working in KAP Big 4.Results: The results concluded that supervisor support was negatively significant to family-work conflict but not significant to work-family conflict. The results concluded that role conflicts impact job stress, job satisfaction, performance, and turnover intention.Novelty: This article contributes to research in behavioral accounting, primarily related to the topic of job stress due to role conflicts felt by auditors because having to work from home during the Covid-19 pandemic finally impacts turnover intentions.
Pengelolaan Usaha Mikro Berbasis Kelompok Perempuan Desa Ngemplak II Yogyakarta Weni Pratiwi, Monica; Arni Widyastuti, Dominica; Lucyanda, Jurica
Indonesian Journal for Social Responsibility Vol. 3 No. 01 (2021): June 2021
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v3i1.48

Abstract

The phenomenon of ever-increasing needs, such as the need for goods and services in household life, requires that people seek alternative income by producing processed food. However, to increase the processed food business, it does not only focus on the product aspect, but must also pay attention to marketing management and financial aspects so that this becomes the concern of the women's group of Ngemplak II village Umbulmartani Ngemplak Sleman Yogyakarta. The purpose of this Community Service is to provide training to women's groups to increase their understanding and ability to produce and develop processed food and use accounting to support the progress of their business. This activity provides an understanding of how to calculate product costs and prices (cost accounting), and accounting (financial aspect). In addition, the women's group was given training from marketing management aspect that how to make brands and register their product brands to the Directorate General of Intellectual Property Rights. Based on the results of the implementation of Community Service activities related to providing management training and financial empowerment programs for women in productive food management, there is enthusiasm from women's groups in Ngemplak II village Umbulmartani Ngemplak Sleman Yogyakarta. This Community Service Activity have been an impact on increasing knowledge in the field of small business management, especially in the field of trademarks and determining the price and break-even point. In addition, it also has an impact on knowledge about small business financial management, especially in the field of simple financial statement and profit and loss calculations, and also pricing.
Implementasi Pelaporan Keuangan Berbasis Digital di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur Lucyanda, Jurica; Widiastuti, Tuti; Santoso, Berkah Iman
Indonesian Journal for Social Responsibility Vol. 3 No. 02 (2021): December 2021
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v3i02.89

Abstract

This service aims to provide training related to financial reporting of non-profit oriented entities (EBNL) to the Radiyatan Mardiyah Foundation (YRM), Prumpung Tengah, East Jakarta based on the digital-based Interpretation of Financial Accounting Standards (ISAK). The problems faced by the YRM as a non-profit oriented entity (EBNL) are the newly established foundation and the preparation of financial reports based on accounting standards that have been made by the Indonesian Institute of Accountants (IAI) according to the needs of each entity. The limited understanding of the Foundation's management related to internal/external communication and financial reporting based on certain standards is an important thing to be facilitated by providing internal/external communication training for organizational strengthening and preparation of financial reports based on ISAK 35. In addition, the demands for rapid technological development have become focus of this service activity is to facilitate foundation management to make digital-based reports, so that financial reports can be made easily. The method of training and socialization activities is carried out with an online system due to the Covid 19 pandemic conditions. Training activities are carried out with pre-test stages, presentation of training materials, discussions and questions and answers. The pre-test results concluded that the foundation management mostly understood the simple financial statements but did not understand ISAK 35. The training focuses on explaining financial statements based on SAK 35. Furthermore, after the training is carried out socialization of web-based financial statements. The socialization of digital-based financial reports based on ISAK 35 was carried out to explain to the management, especially the finance and accounting divisions so that they understand how to record all transactions using the system built. There is limited time of the service activity then the continuation of this activity is to conduct assistance in the form of monitoring and evaluations of implementation ISAK 35 in YRM.
Pelatihan dan Implementasi Pelaporan Keuangan Zakat, Infak, dan Sedekah Berbasis Digital di Masjid Jami Al-Mujahidin Bintara Bekasi Barat Pratiwi, Monica Weni; Lucyanda, Jurica; Iman Santoso, Berkah; Rudianto, Dudi; Annastasya Nurdini, Dinda; Karlina, Rina
Indonesian Journal for Social Responsibility Vol. 4 No. 01 (2022): June 2022
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v4i01.110

Abstract

Mosque is an entity where some sources of funds come from the community or public in the form of waqf, grants, infaq and alms. Mosques are often in the public spotlight regarding the management of funds collected from the ummah and the community, so that high transparency and accountability are needed from the mosque administrators in financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which is a large mosque and has been supervised by the ministry of religion. The limitations faced by the mosque manager is that it has not done financial reporting in accordance with accounting standards, so needs to be trained in preparing digital-based financial statements in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109 on accounting for zakat, infaq and alms. This training aims to facilitated the management of Mosque to easily prepare the digital-based financial statement in accordance with accounting standards and can implement the transparency and accountability. The method of activity is carried out offline at the Jami Al-Mujahidin Mosque Hall which was attended by the administrators of the Jami Al-Mujahidin Masjid Bintara, West Bekasi. The training material provided consists of understanding, recognizing, and measuring zakat, infaq, and alms; accounting transactions of non-halal funds; zakat, infaq, and alms accounting financial statements; and the use of financial reporting applications based on PSAK No. 109 based on digital. After participating in this program, all mosque administrators or managements can understand the objectives and benefits of financial reporting and can implement the preparation of financial statements in accordance with applicable standards by using a digital-based financial statement. With the limited time for activities, monitoring and evaluation of the implementation of digital-based financial statement applications according to applicable standards will be carried out in subsequent activities.
Pelatihan Peningkatan Kualitas Pelaporan Keuangan Yayasan Berdasarkan Interpretasi Standar Akuntansi Keuangan 35 di Masjid Jami Al-Mujahidin Bintara Bekasi Barat Lucyanda, Jurica; Weni Pratiwi, Monica; Iman Santoso, Berkah; Rudianto, Dudi; Annastasya Nurdini , Dinda; Fadhilah, Anisah; Taga, Charis
Indonesian Journal for Social Responsibility Vol. 5 No. 01 (2023): June 2023
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v5i01.181

Abstract

The activity of community service aims to improve the quality of the Yayasan's financial statements using a digital technology based on the Interpretation of Financial Accounting Standards (ISAK) 35 at the Yayasan Masjid Jami’ Al-Mujahidin Mosque Bintara, Bekasi Barat. The problem faced by the management of the Yayasan is the limited literacy related to the Yayasan's financial accounting standards and digital-based financial applications. Currently, the management has not implemented financial reporting based on ISAK 35. The management already has financial statements made manually. The method of these activities are training and socialization of digital-based financial report applications based on ISAK 35. Before and after the training, the pre-test and post-test were carried out related to training activities. The results of the activity shown that the training provided positive impacts that additional insights and understanding of the management related to financial reporting based on ISAK 35. In addition, the training provides digital literacy insights and makes it easier for the management to make financial reports. The trainees were satisfied with this community service activity. The target of this activity is that the Yayasan's management is able to apply digital-based financial statements based on ISAK 35 at the Yayasan Masjid Jami Al-Mujahidin.
Co-Authors Achmad Fauzi Ade Rahmayanti Ade Rahmayanti, Ade ahmad yani Anastasya Andriarti Annastasya Nurdini , Dinda Annastasya Nurdini, Dinda Arni Widyastuti, Dominica Asa, Sarah Novita Azzura, Denisa Budi Priyanto, Adi Budi Priyanto, Adi Cecep Kusmana Deffi Ayu Puspito Sari, Deffi Ayu Puspito Devana Ayu Nurcholisha Dita Nurmadewi Ditya Anggriawan Ditya Anggriawan, Ditya Dudi Rudianto Eli Jamilah Mihardja Endah Hamidah, Endah Fadhilah, Anisah Fajrin Ismail, Rexy Fathulloh, Iqbal Gunardi Endro Hady, Shofiyah Harahap, Insan H Haris Rafi Hasbie, Raka Muhammad Hermatika, Prima Putri Holila Hatta IMAM WAHYUDI Iman Santoso, Berkah Julian, Muhammad Arvi Gelar Karlina, Rina Komang Ayu Sumariasih Lilyana - Margaretha, Tifani Maylia Pramono Sari Meizaroh, Meizaroh Mohammad Ihsan Monica Weni Pratiwi Monica Weni Pratiwi Murtadha, Hasan Ali Nahomy, Aisha Homy Ni Kadek Srimanik Novita, Mila Nura'ni, Sabrina Paramitha Permana, Fadil Pramesti, Titis Witri Pratiwi, Monica Priscillia, Jessica Angel Putri, Anggita Santoso, Berkah Iman Shofiyah Hady Silfi Lestari Wijaya, Silfi Lestari Suhud, Loekman H. Taga, Charis Tahar, Amara Tahar, Amara Farah Tuti Widiastuti Wardhani, Retno Hapsari Kusuma Weni Pratiwi, Monica